L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese
Barbara Iannone and
Carlo Piretti
MANAGEMENT CONTROL, 2021, vol. 2021/1, issue 1, 81-104
Abstract:
This paper explores how an unexpected systemic crisis, such as Covid-19, can cause a radical change in the surrounding environment by driving drastic choices and decisions, thereby drastically modifying the ordinary, pre-crisis operative cycle. We undertook a qualitative analysis of, among others, a Group operating in the wine sector under the Made in Italy flag. By analyzing the information subsys-tem, we acquired knowledge that helped us understand the management subsys-tem. The latter has various functions, one of which is to help disseminate newly generated knowledge. Furthermore, it helps resolve difficulties and extends beyond these. Our goal was two-fold: to investigate the possibility of creating a symbiotic, synergic integration between the two subsystems that react to changes and to focus on the changes that occurred in the context of the corporate control activities.
Date: 2021
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