Titolo Controllo di gestione e relazioni Periodico MC Anno: 2024 - Fascicolo: 3 - Pagina iniziale: 155 - Pagina finale: 178
Management control systems evolve over time in response to changes in organiza-tional structures and processes, environmental contingencies, and technological advancements, contributing to the creation of control modes that involve different actors within the organization. The role of controllers is key in this context, also considering their intra-organizational relationships with other professionals in dif-ferent organizational units.