2016 - Franco Angeli
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Controllo e complessità : il ruolo delle forme di rappresentazione per il governo di problemi complessi
89-114 p.
This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings.
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Management Control : 2, 2016-
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Code DOI : 10.3280/MACO2016-002005
ISSN: 2239-4397
KEYWORDS
- Complexity, uncertainty, management control, visual representations, strategy maps