E&M
2025/2
è Associate Professor of Practice di Accounting and Control presso SDA Bocconi School of Management. È Docente di Performance Measurement presso l’Università Bocconi. // is Associate Professor of Accounting and Control Practice at SDA Bocconi School of Management. He also teaches Performance Measurement at Bocconi University in Milan.
è Associate Professor of Practice di Accounting and Control presso SDA Bocconi School of Management e docente a contratto di Programmazione e Controllo presso il Dipartimento di Accounting dell’Università Bocconi. // is Associate Professor of Accounting and Control at SDA Bocconi School of Management, as well as an Adjunct Professor of Planning and Control at the Department of Accounting at Bocconi University in Milan.
Aligning Strategy and Indicators. Measurement Systems Driving Execution
A well-aligned business strategy is all about integrating financial and operational indicators into systems for measuring corporate performance. While structured models such as the Balanced Scorecard are widely used, strategic depth is often lacking as far as execution, which translates into limited effectiveness. Diagnostic, predictive, and behavioral benefits come from well-integrated systems that are dynamic and context-sensitive, unconstrained by rigid frameworks. We propose a three-step implementation process – strategic modeling, financial modeling, and execution planning – to develop truly integrated, responsive measurement systems for better strategic decision-making.
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