Search
Refine search
- Keyword
- Sustainability (37)
- Business (27)
- sustainability (22)
- Italy (20)
- ESG (19)
- innovation (18)
- tipocontenuto_006 (17)
- China (16)
- Subject
- Accounting & control (250)
- Economics (173)
- Financial system (45)
- Management (38)
- ICT (30)
- Environment & Energy (22)
- Law (22)
- Society & Culture (21)
- Sector
- Services industry (10)
- Media & communications (3)
- Heritage (2)
- Manufacturing (2)
- Non-profit sector (1)
- Primary industry (1)
- Education, training and research (1)
- Transport (1)
- Content type
- Journal article (416)
- Editorial & column (39)
- Infographic (12)
- Case history (4)
- Book (4)
- News & intervention (4)
- Dossier and report (3)
- Interview (2)
- Language
- English (267)
- Continent
- Europe (23)
- Asia (3)
- Africa (1)
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, ...
Rethinking enterprise, reviving Europe
What choices are businesses facing today? How can we, as a School of Management, help businesses, entrepreneurs, and managers, during this unprecedented time? Five years after the pandemic and three years after the Russian invasion of Ukraine, companies are now contending with a storm of tariffs. These tariffs not only jeopardize revenues, but also the very way companies operate in the marketplace. ...
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 ...
Management and the Board: A Crucial Relationship in M&A Operations
In acquisition operations, the buyer generally estimates the synergies generated by the aggregation of the two entities. This is a component of the value attributed to the target company that often represents a non-negligible percentage of the overall estimated value. On this point, there are some who believe that this component of value is very rarely confirmed ex post following the actual integration, ...
From Recycling to Redesign: The Challenge of the Circular Economy
“Circular economy, Italy is the leader in the EU for waste recycling, beating out France, Germany, and Spain.” This was the headline in late spring of 2022 in a famous economic daily in our country, provoking an informational short-circuit that in my view is “dangerous,” because it contains two errors (to be marked with a red pencil, if not a blue one). The first error – the one most deeply-rooted ...