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Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi

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  • Filippo Zanin
  • Eugenio Comuzzi

Abstract

This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings.

Suggested Citation

  • Filippo Zanin & Eugenio Comuzzi, 2016. "Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 89-114.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-002005
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