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L?utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale

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  • Claudia Presti
  • Nicola Castellano
  • Luciano Marchi

Abstract

The fundamental outputs of the planning process are the objectives and the re-sources assigned to people to guide future business activities, integrating upstream and downstream the economic and financial values. The aim of this paper is to investigate the upstream integration since it presents various critical elements. These criticalities are related to the differences not only in the classification criteria of historical perspective data but also in the level of the synthesis/analysis of the planning model with regard to the technical accounting model. Specifically, this paper aims to analyze the type of knowledge required and developed during the upstream integration phase. The research is carried out with the use of interactive management software based on the origin-destination relationships between the accounting data and the data to be used in the planning model. The collection of empirical evidence involves an experimental study and a related survey administered to the software users. From the experimental analysis, it emerges that the software, designed in accord-ance with a process of connection that is not completely automatic, stimulates the subjects involved in the planning path to seek solutions to manage the criticalities related to the phases of management, i.e. attribution, distribution, and analysis. The research of the above-mentioned solutions stimulates a process of integration of technical and accounting knowledge and knowledge/decision-making skills in-herent in the strategic management model.

Suggested Citation

  • Claudia Presti & Nicola Castellano & Luciano Marchi, 2021. "L?utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 16-40.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-003002
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    References listed on IDEAS

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    1. Luciano Marchi, 2015. "Editoriale. Nuove prospettive di ricerca sulle tematiche di Management Control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 5-8.
    2. Daniela Mancini, 2016. "Accounting Information Systems in an Open Society. Emerging Trends and Issues," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 5-16.
    3. Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.
    4. Luciano Marchi & Carlo Caserio, 2010. "Generating Knowledge by Combining Prediction Models with Information Technology," Springer Books, in: Alessandro D'Atri & Marco De Marco & Alessio Maria Braccini & Francesca Cabiddu (ed.), Management of the Interconnected World, pages 307-314, Springer.
    5. Andrea Cardoni & Filippo Zanin & Francesca Bartolacci & George H. (Jody) Tompson, 2018. "Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 17-44.
    6. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
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