The human side of control to face crisis

Journal title MANAGEMENT CONTROL
Author/s katia Corsi
Publishing Year 2021 Issue 2021/1 Language Italian
Pages 8 P. 5-12 File size 177 KB
DOI 10.3280/MACO2021-001001
DOI is like a bar code for intellectual property: to have more infomation click here

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Management control systems allow to reach the organization aims but also to anticipate or mitigate risks, motivate people and strengthen the organizational values. The intangible side of control, included in organizational control concept by literature, plays a pivotal role, in crisis period, to reassure the people, support the turnaround process, orient the leadership and mitigate any resistance from employees. This is especially true in relation to the current pandemic crisis because it has no financial and economic origins but derives from a health emergency that has affected not only people’s health but also their emotions and their values. Crisis and organizational control are the two constants in many contributions collect-ed in this volume

Keywords: Management control systems, organizational control, crisis

  1. Pavan A., D’Onza G. (2013), Innovare I sistemi di controllo e di governance per gestire il cambiamento, Management Control, 2, pp. 5-7. DOI: 10.3280/MACO2013-002001
  2. Simons R.L. (1995). Levers of control: how managers use innovative control systems to drive strategic renewal, Boston, Harvard Business School Press.
  3. Brunetti G. (1989). Il controllo di gestione in condizioni ambientali perturbate, Milano, FrancoAngeli.
  4. Cardinal L.B., Sitkin S.B., Long C.P. (2004). Balancing and Rebalancing in the Creation and Evolution of Organizational Control, Organization Science, 15, 4, pp.411-431
  5. Chenhall R.H. (2006). Theorizing Contingencies in Management Control Systems Research, Handbooks of Management Accounting Research, 1, pp. 163-205.
  6. Corsi K. (2003). Il controllo organizzativo, Una prospettiva transazionale, Milano, Giuffrè
  7. Cyert R.M., J.G. March (1963). A Behavioral Theory of the Firm, Englewood Cliffs, NJ, Prentice-Hall.
  8. Flamholtz E.G., Das T.K., Tsui A.S. (1985). Toward an Integrative Framework of Organizational Control, Accounting, Organizations & Society, 1.
  9. Gatti M., Chiucchi M.S. (2017). Context matters – Il ruolo del contesto negli studi di controllo di gestione, Management Control, 3, pp. 5-10. DOI: 10.3280/MACO2017-003001
  10. Kotter J.P. (1995). Leading Change: Why Transformation Efforts Fail, Harvard Business Review, 73, pp. 59-67.
  11. Lebas M., Weigenstein J. (1986). Management control: the roles of rules markets and culture, Journal of Management Studies, 23, 3, pp. 259-272.
  12. Malmi T., Brown D.A. (2008). Management control systems as a package: opportunities, challenges and research directions, Management Accounting Research, 19, pp. 287-300.
  13. Maraghini M.P. (2018), Management Control: il “gattopardo” per il governo aziendale, Management Control, 3, pp-5-11. DOI: 10.3280/MACO2018-003001
  14. Marasca S., Marchi L., Riccaboni A. (2013). Il controllo di gestione. Metodologie e strumenti, Arezzo, Knowità
  15. Merchant K.A. (1985). Control in Business Organizations, Marshfield, MA, Pitman Publishing.
  16. Otley D.T. (2016). The contingency theory of management accounting and control: 1980-2014, Management Accounting Research, 31, pp. 45-62.
  17. Otley D.T. (1999). Performance management: a framework for management control systems research, Management Accounting Research, 10, 4, pp. 363-382.
  18. Ouchi W.G. (1979). A conceptual framework for the design of organizational control mechanisms, Management Science, 25, 9, pp. 833-848.

  • Pandemia e sistema di budgeting: quali effetti sulla figura del controller? Ilenia Ascani, Marco Gatti, Maria Serena Chiucchi, in MANAGEMENT CONTROL 3/2021 pp.65
    DOI: 10.3280/MACO2021-003004
  • La relazione tra l'esperienza degli amministratori e il business plan: un'indagine empirica sulle imprese quotate in Italia Emmadonata Carbone, Sara Saggese, Fabrizia Sarto, in MANAGEMENT CONTROL 1/2023 pp.69
    DOI: 10.3280/MACO2023-001004

katia Corsi, Il lato umano del controllo per fronteggiare la crisi in "MANAGEMENT CONTROL" 1/2021, pp 5-12, DOI: 10.3280/MACO2021-001001