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CFO and AI: an Evolution Starting from Afar
The Financial Times recently argued that the role of the Chief Financial Officer (CFO) is changing as a result of the increasing introduction of Artificial Intelligence in the enterprise, which enables the availability of analytical and predictive tools. It is hard to disagree: academic research supports with econometric models that the use of predictive analytics enables a productivity improvement ...
To Be or Not to Be: Sustainability Between Strategy, ESG, and Reporting
Driven by a series of institutional and political pressures—from Climate Conferences to the Green Deal, from Non-Financial Reporting and Sustainable Finance Directives to those on transparency and greenwashing—the debate on corporate sustainability has often become muddled and highly ideological in recent years. With over three decades of experience in sustainability management, and having observed ...
Beyond practice updates. values and principles redefining controlling
The Planning and Control (P&C) system is undergoing a moment of profound transformation. Throughout all of business history, in the face of external changes, the control function evolves when it becomes clear that existing practices are losing relevance. In other words, they can no longer direct managerial action – the perennial litmus test of the usefulness of the P&C system. To regain this relevance, ...
Understanding costs to make better decisions
To measure costs effectively, it is essential to understand their possible alternative classifications and determine which items to consider and how to include them in measurement processes. Although each company may organize its costs differently, it is still possible to identify several typical categories observable across all firms, and these can therefore be regarded as the most common ...
A New Era of Lease Accounting
The new accounting standard IFRS 16 significantly modifies the recording of leases in financial statements, eliminating the distance between operating and finance leases, and requiring the recognition of right-of-use assets in the balance sheet, with the simultaneous recording among liabilities of the current value of the payment commitments assumed.#The shift to IFRS 16 has translated into a significant ...
Cost and Performance Competitiveness in the Construction Sector
The civil construction sector in Italy is going through a period of particular economic tension. Unlike in other European countries, over the decade from 2010-2019, the sector was unable to return to the levels prior to the 2008 recession, even touching volumes lower than those at the start of the millennium. In a mature, highly competitive sector with stagnant demand such as that of construction, ...
An (In)Tangible Legacy: What Remains of Sporting Events
In recent years, the sports sector, consisting of various interconnected actors, has been characterized by multiple trends that have contributed to its evolution. Among the most significant dynamics, one cannot overlook the growth of sports events, which serve as the link between sports organizations, athletes, fans, event organizers, and other stakeholders, such as broadcasters, media, and sponsors ...