La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale

Francesco Badia, Graziana Galeone and Simona Ranaldo

MANAGEMENT CONTROL, 2021, vol. 2021/1, issue 1, 57-80

Abstract: Management control systems can favor the pursuing of the organizational aims and mitigate or anticipate the risks. This work intends to focus on the fundamental characters of management control systems, detected in moments of particular criticality and instability, such as the health emergency, due to the pandemic triggered by the Covid-19. Through the methodology of the case study, the work aims to highlight that a structuring and implementation of the control system, consistent with the managerial approach can provide an effective response to a specific emergency such as the Covid-19 crisis. This corresponds to the case of local public transport company, here analyzed. The assumption of this work is that a man-agement control system, capable of overcoming this sort of "crash-test" (where the Covid-19 crisis is considered with a parallelism to the tests conducted in the cars quality control) is essential for guiding management choices and behaviors, when fundamental decisions must be made to ensure business continuity.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 158&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:macoma:v:html10.3280/maco2021-001004

Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=166

Access Statistics for this article

MANAGEMENT CONTROL is currently edited by FrancoAngeli

More articles in MANAGEMENT CONTROL from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().