Outsourcing of Corporate Functions of Performance Control and Information System Management

Journal title QUADERNI DI ECONOMIA DEL LAVORO
Author/s Azio Barani
Publishing Year 2026 Issue 2022/116
Language Italian Pages 15 P. 269-283 File size 57 KB
DOI 10.3280/QUA2022-116012
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This study examines the evolution of banking outsourcing and its impact on management control systems (MCS) and information architectures. The theoretical analysis highlights that outsourcing is not merely an organizational choice, but a systemic and institutional process reshaping skills, roles, and responsibilities, with particular emphasis on Corporate Control Functions (CCFs). At the European level, EBA Guidelines introduced the concept of extended responsibility and interdependency management, while in Italy, the Bank of Italy’s 2013 Circular strengthened the role of CCFs in supervising external providers. The paper also considers Italian consortia models, highlighting operational benefits and technological concentration risks. In summary, outsourcing is now a regulated infrastructure requiring multi-level governance, risk management, and systemic resilience considerations.

Keywords: Banking outsourcing; Management control systems; Information architectures; Corporate Control Functions; European regulation; Bank of Italy Circular n. 285/2013; Multi-level governance; Operational risk; Technological concentration; Systemic resilience.

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Azio Barani, Esternalizzazione delle funzioni aziendali di controllo e gestione del sistema informativo in "QUADERNI DI ECONOMIA DEL LAVORO" 116/2022, pp 269-283, DOI: 10.3280/QUA2022-116012