Despite some pioneering studies, only recently has the literature highlighted the relevance of management accounting systems within turnaround paths, underlining how they can contribute to the success of the turnaround process. This paper aims, on the one hand, to review these contributions in a systematic way and to enhance the less studied aspects that could be the subject of future research. We also want to propose some brief and initial reflections on the inverse relationship, which has been rarely investigated. We discuss how the turnaround phenomena influence and shape the control systems, focusing on the post turnaorund phase. In this phase the company has found a new balance and returns to normality with new tools and a different corporate culture, that can enable it to detect in advance and face future crises
Nonostante alcuni studi pioneristici, solo più di recente la letteratura ha posto in risalto la rilevanza dei sistemi di management accounting all’interno dei percorsi di turnaround, sottolineando come essi possono contribuire al successo del turnaround. Il presente contributo vuole, da un lato, rileggere in modo sistematico questi contributi e valorizzare gli aspetti meno studiati e che potrebbero essere oggetto di future ricerche. Si vogliono altresì proporre alcune brevi e prime riflessioni sulla relazione inversa, pressoché non indagata. Ci si chiede quindi se e come i fenomeni di turnaround influenzano e plasmano i sistemi di controllo, con particolare riguardo al post- turnaround, quando l’azienda ha trovato un nuovo equilibrio e ritorna ad una normalità con nuovi strumenti e una diversa cultura aziendale che possa renderla capace di rilevare in anticipo e di affrontare crisi future.
(2021). Management control systems e Turnaround: quali interdipendenze? . Retrieved from http://hdl.handle.net/10446/190218
Management control systems e Turnaround: quali interdipendenze?
Cattaneo, Cristiana
2021-01-01
Abstract
Despite some pioneering studies, only recently has the literature highlighted the relevance of management accounting systems within turnaround paths, underlining how they can contribute to the success of the turnaround process. This paper aims, on the one hand, to review these contributions in a systematic way and to enhance the less studied aspects that could be the subject of future research. We also want to propose some brief and initial reflections on the inverse relationship, which has been rarely investigated. We discuss how the turnaround phenomena influence and shape the control systems, focusing on the post turnaorund phase. In this phase the company has found a new balance and returns to normality with new tools and a different corporate culture, that can enable it to detect in advance and face future crisesFile | Dimensione del file | Formato | |
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