Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi

Filippo Zanin and Eugenio Comuzzi

MANAGEMENT CONTROL, 2016, vol. 2016/2, issue 2, 89-114

Abstract: This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings.

Date: 2016
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