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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 ...
How Technology Helps Auditors an Companies
Auditing activities require, and will increasingly require, the availability of knowledge and skills that allow for properly analyzing and using data and information obtained thanks to new technologies.#We can expect a significant impact due to technological transformation in terms of efficacy and efficiency of auditing services provided to clients, but that impact will not necessarily take place ...
Managing Disability Beyond the Stigma
In Italy, the degree of adoption of policies and practices on the subject of disability is still low. The few cases of success are determined more by personal factors (individual motivations) and contingent factors (a good boss, sensitive colleagues), than by the systematic efforts of HR and organizations. This shows that businesses are neither equipped in terms of knowledge and skills to manage the ...
Is Working Less and Earning More a Utopia?
The world of work, not only in Italy, is going through evident transformations and changes – the development of remote work, the wave of layoffs that has affected different professions, the lack of labor in some sectors – and some pressing demands, such as the introduction of a guaranteed minimum wage and a reduction of work hours with the same salary. Based on some experiments, that reduction ...
The Myth of Guanxi: What We Really Know
Doing business in China is difficult, but there seems to be an essential element: guanxi. Guanxi means particularly precious relationships with the principal decision-makers and gatekeepers. A guanxi offers preferential treatment in bureaucratic decisions and gives access to greater business opportunities. It allows for accessing resources on little liberalized markets, such as capital and land in ...
Operations and Supply Chains Tested by the Pandemic
In this difficult moment in history, the operations and supply chains of Italian companies have been sorely tried by the effects of the pandemic as never before. A survey conducted on almost 300 Italian companies belonging to various production sectors, photographed the situation of operations and supply chains during the first lockdown, and attempted to offer some predictions for the future.
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 ...