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Integrated data management: New perspectives for management control

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  • Antonella Paolini

Abstract

The purpose of this special issue is to contribute to the international debate on novel approaches to corporate data management for the improvement of man-agement control systems. The theme embraces the interdisciplinary relationships that management controls and the accounting function that it, increasingly, should have with other disciplines. These relationships are permeated by both quantitative and qualitative approaches. Quantitative models include those created through data science and those that refer to mathematics, statistics, and information tech-nology. Moreover, corporate data management models combining qualitative and quantitative approaches are explored and discussed within disciplinary areas that, due to their consolidated history, are close to management control: e.g., legal, soci-ological, historical and other humanities areas. This theme embraces not only business data management but also knowledge management; it is not only about internal (accounting and non-accounting) data, but also about external data of a statistical, economic, and social nature, which are of interest from different disci-plinary perspectives concerning the integrated management of accounting data and Big Data. With the development of new technologies, such as the ?Internet of Things?, and the increasingly extensive applications of blockchain, social net-works, and mobile devices, organizations are generating huge volumes of data in different formats much faster than in the past. In this sense, big data analytics techniques present opportunities to improve decision-making processes of both a strategic and an operational nature, due to their ability to extract knowledge from data, to facilitate problem solving, and to favor predictive and prescriptive ap-proaches to business phenomena. From an organizational point of view, it is im-portant to analyze the impact of Big Data on the professional profiles of actors typically involved in accounting and management control processes.

Suggested Citation

  • Antonella Paolini, 2022. "Integrated data management: New perspectives for management control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 5-14.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2022-002-s1001
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    References listed on IDEAS

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    1. Marco Montemari & Christian Nielsen, 2021. "Big data for business modeling: Towards the next generation of performance measurement systems?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 5-10.
    2. Grazia Dicuonzo & Francesca Donofrio & Antonio Fusco & Vittorio Dell?Atti, 2021. "Big data and artificial intelligence for health system sustainability: The case of Veneto Region," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 31-52.
    3. Nicola Castellano & Carsten Felden, 2021. "Management Control Systems for Sustainability and Sustainability of Management Control Systems," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 5-10.
    4. Andrea Cappelli & Iacopo Cavallini, 2021. "The Potential of Big Data Analysis in the Shipbuilding Industry: A Way of Increasing Competitiveness," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 53-74.
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    1. Domenica Lavorato & Palmira Piedepalumbo, 2023. "How Smart Technologies Affect the Decision-Making and Control System of Food and Beverage Companies—A Case Study," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
    2. Sebastiano Cupertino & Gianluca Vitale, 2024. "Exploring the nexus between corporate digitalisation and environmental sustainability: The moderating role of slack resources," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 87-108.
    3. Roberto Del Gobbo, 2023. "I Big Data non "parlano da soli". Il ruolo dei modelli nella diffusione degli analytics per il management accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 5-20.
    4. Fabio Nappo & Alessandra Lardo & Maria Teresa Bianchi & Federico Schimperna, 2023. "The impact of digitalisation on professional football clubs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 117-136.
    5. Rosanna Span? & Maurizio Massaro & Adele Caldarelli & Carlo Bagnoli, 2023. "Blockchain implications for the accounting realm: A critique of extant studies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 21-42.
    6. Rosita Capurro & Raffaele Fiorentino & Stefano Garzella & Stefano Marciano, 2024. "Metaverse: Value creation and performance measurement across physical and digital world," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 131-154.

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