L’evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna

Management Control is traditionally defined as an internal process, internally managed, for internal purposes. However, this process is evolving toward three external, distinct, but complementary, perspectives. The first one is the information perspective: integrating internal and external data, i.e. combining internal with external measurements, for strategic control purposes. The other perspectives are related to the new management control external issues. The second perspective deals with: monitoring relationships, integrating objectives and measuring shared value for the network. The third perspective refers to managing external reporting, together with external roles and responsibilities, for an extended model of governance.