LIBRI DI FRANCESCO BADIA

The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.

Il presente volume si pone l’obiettivo di investigare i concetti di crisi e di sviluppo sostenibile, anche attraverso gli effetti della pandemia da SARS-COV-2, inquadrando sia le attuali cause del disequilibrio aziendale, sia la proposizione di rinnovati modelli di governance e di business. Tali aspetti sono indagati a partire dalla visione sistemica dell’azienda, in un’ottica unitaria e integrata delle strategie che ne governano le condizioni di sopravvivenza e i processi di sviluppo.

Il volume costituisce un percorso di lettura, in chiave aziendale, finalizzato alla valorizzazione del patrimonio culturale dei musei ecclesiastici. Per rendere efficace questo obiettivo è necessario dotarsi di metodologie e strumenti organizzativi e gestionali che consentano di ottimizzare i processi di definizione degli indirizzi strategici, di programmazione e attuazione delle azioni da intraprendere, nonché di valutazione e comunicazione dei risultati, attraverso anche un dialogo con gli stakeholder.

This paper aims at analysing the case of the National Museum of Science and Technology "Leonardo da Vinci", in Milan, focusing particularly its performance measurement system. The performance measurement system is neither fully coherent with the strategic aims of the organisation nor complete, although it has some positive characteristics. The deficiencies of the internal measurement system are well-known to the management of the museum. Some possible improvements of the performance measurement system are suggested. Under this respect, it is pointed out the need for a higher consistency between the mission of the organization and its performance measurement system. That is necessary both for supporting the internal decision systems, and for improving the transparency and the degree of accountability of the museum.