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Managers of Tomorrow: Rethinking Education in the Age of AI
Management education has undergone a profound transformation over time, adapting to the economic, technological, and social dynamics of the exogenous environment and moving from a traditional approach, based on theory and hierarchy, to a more dynamic model incorporating new technologies. In this sense, the evolution of management education not only reflects changes in the world of work. It’s also ...
Employee Engagement and Turnover. The Strategic Role of Corporate Welfare
Introduction Recent global events such as pandemics, climate disasters, and geopolitical tensions call attention to the need to invest in human capital to ensure strategic sustainability in times of crisis (Kuckertz et al., 2020). An organization's ability to cope with difficulties and recover successfully depends largely on the essential contribution of employees who provide their skills, knowledge, ...
Aligning Strategy and Indicators. Measurement Systems Driving Execution
Supplementing traditional economic and financial indicators in corporate measurement systems with operational metrics representing a company's business model and overall business approach: This has been the topic of ongoing discussion for many years now. And the idea has inspired new measurement models such as Kaplan and Norton's Balanced Scorecard (BSC). Developed in the 1990s and still generally ...
Benefits, Risks, and Future Perspectives. The Role of AI in Management Control
In many companies, management control is still perceived as a highly technological and standardized production process. But it’s often more focused on generating outputs than on how management will actually use them. What’s more, despite being a fundamental function, it’s not yet fully understood or valued. There’s too much operational workload, too much perceived distance from the business, ...
ESG and Management Control Systems: A New Paradigm for Value Measurement
In recent years, escalating attention to environmental, social, and governance (ESG) issues, driven by heightened consumer awareness, regulatory pressures, and the imperative to meet investor expectations, has prompted companies to proactively reevaluate their approach to sustainability. However, fully integrating ESG practices into business strategies remains challenging due to political pushbacks ...
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, ...
Digital Performance Management: New Tools, Old Challenges
Each new wave of digital technology typically triggers a torrent of hype, driven by inflated expectations about the innovation’s benefits. In response, scholars and managers often split into two camps: those who embrace change with little scrutiny, and those who adopt a more measured approach, emphasizing careful experimentation, practical application, and phased adoption (especially critical in ...
Navigating Long-Term Uncertainty in ESG Policy Implementation
The once unstoppable environmental, social, and governance (ESG) movement is gradually losing momentum. What seemed like a genuine "green tsunami" a few years ago now appears to be a wave destined to ebb, leaving behind an uncertain and fragmented landscape. The year 2025 began with mixed signals, revealing divergent orientations among policymakers, investors, and businesses. While integration of ...
Non-Financial Disclosure to Enhance Sustainable Practices
The attention to sustainability and the application of ESG criteria to the business model have by now become a necessary but not sufficient precondition for businesses. We are seeing a radical change in the view of these issues, thanks also to the attention of supranational organizations and public opinion being increasingly focused on businesses’ impact on society and the internal and external ...
The Export Manager: A Strategic Profession for Growth
The context in which Italian SMEs act is increasingly complex. The Covid-19 pandemic, digitalization, the Russia-Ukraine conflict with the related impact on energy prices, inflation and the geopolitical scenario have made the competitive area tougher, a place where hyper-competition pushes companies to positioning that is more costly even though it has greater value. In this context, the Export Manager ...