Controlling and reporting for strategy

Marchi Luciano, Greco Giulio

[Editorial]

Management Control is an academic journal devoted to the advancement of management control, management accounting and information systems knowledge. The journal provides a forum for the exchange of insights, knowledge and information based on both theoretical development and empirical evidence. Our mission to publish high quality research manuscripts goes on with this special issue of Management Control, including a selection of five papers presented at the 1st Workshop of the Management Control Journal “Controlling and reporting for strategy”, held in Pisa in February 2012. Drawing on the literature on accounting change and on the impacts of organizational life-cycle on management accounting systems, the first paper by Zoni, Dossi and Morelli discusses how the MAS change process differentiates through the organization lifecycle. The field study suggests that, to achieve successful MAS changes, the organization should focus on the design phase at the organizations’ birth and at its revival stages. In the growth, maturity and decline stages, the organization should instead focus on the implementation phase. The second article by Chiucchi, Gatti and Marasca investigates the relationship between MAS and ERP systems in a medium-sized firm. In a departure from prior research, the Authors also focus on the way MAS can influence the design, the implementation and the use of ERP systems. Interestingly, the paper found evidence of a bidirectional relationship between MAS and ERP systems. […]

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MC2012.3Suppl_1_MARCHI

 

Marchi L., Greco G. (2012), Controlling and reporting for strategy, Management Control, Suppl. 3, pp. 5-6, Doi: 10.3280/MACO2013-SU3001