I sistemi manageriali e di controllo tra tradizione e innovazione

Rita Lamboglia and Domenica Lavorato

MANAGEMENT CONTROL, 2026, vol. 2026/1, issue 1, 5-15

Abstract: This editorial introduces a selection of the contributions presented at the 14th Workshop of the Journal Management Control (University of Teramo, July 4, 2025), which focused on the relationship between management and control systems and innovation processes in contexts characterized by sustainability, digitalization, and increasing environmental complexity. The articles aim to assess whether management and control systems, in their traditional configuration, remain suitable for effectively supporting decision-making processes, while also highlighting the need for their systemic evolution. Building on an analysis of the established literature and the contributions included in this journal?s issue, the editorial develops a set of reflections intended to explore how management and control systems may be reinterpreted and innovated in terms of their operating logic. A key area of innovation concerns the information systems, which are evolving from tools primarily supporting internal decision-making into dynamic infrastructures capable of integrating heterogeneous data sources, partly enabled by artificial intelligence. This transformation fosters greater openness to the external ecosystem and facilitates the inclusion of non-financial metrics, particularly those related to sustainability. At the same time, organizational structures and the role of the controller are changing, with an increasing emphasis on consultative and strategic responsibilities. Control processes are also evolving, becoming more continuous, proactive, and predictive, using advanced analytical and simulation tools. Overall, the contributions outlined in this editorial point towards an advanced, multidimensional, and integrated control model emerges, capable of supporting companies? adaptation in complex and rapidly changing environments.

Date: 2026
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