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In Management Control the Goal Is to Align Measures and Strategies
Relevance, systemic approach, ability to influence, and ability to generate trust are the four key principles in order to inspire the mission, logics, models, activities, and skills of the Management Planning and Control System (MPCS). Referring to those principles, it is possible to give substance to the concept of "partnership with business," understood as the ability to effectively interface with ...
The New Direction of Accounting
The two articles presented in this focus open up two perspectives in which accounting is returning to a central position in the management of businesses. The first is on the alignment between control models and strategy, a critical element for the efficacy of those systems, that are so crucial for the managerialization of businesses and so often designed on organizational-accounting models rather ...