E&M
2021/4
Contents
![](https://digitalibri.egeaonline.it/getImage.php?id=28292&w=318&h=464&c=0&co=1&f=0&t=0&.jpg)
Dossier. Scenarios and Challenges
Dossier. Business, Society, and Law
Gender Pay Gap: The Role of Businesses
Women and the PA: A Case of Half Success
What Future for Gender Budgeting?
Managing Disability Beyond the Stigma
Visual readings
Focus. Accounting
The New Direction of Accounting
In Management Control the Goal Is to Align Measures and Strategies
Focus. Agribusiness
The New Season of Agribusiness
The Entire Supply Chain Faces the test of Innovation
People management
New forms of consumption
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 than on the competitive advantages of business models; the second is on the theme of auditing, and of how the digital transformation can represent an opportunity for renewal the role of auditing in supporting the generation of business value. These are two windows that tell of the need to invest in accounting today, if we want to generate sustainable value tomorrow.