Research on controlling and reporting for strategy

Marchi Luciano, Greco Giulio


This special issue of Management Control includes quality research manuscripts on the topic of controlling and reporting for strategy. The articles presented are the ideal extension of a prior issue of Management Control, dedicated to this topic. Taken together, these works provide new and relevant insights for the scholars in the management control field. The fascinating study by Young provides a discussion of possible managerial implications of the Papal Encyclical Caritas in Veritate. The paper is based on the premise that senior managers wish to redesign their organization in a way that considers both economic returns and the effects of the economic activities on society. The paper then presents a framework of seven managerial activities, that can be used to accomplish this objective. The paper by Collini and Frigotto discusses the strategy and control relationship, along the evolution of different streams of research, based on the contingency theory and the alternative theory. After highlighting both the limitations and the possible integration of these two theoretical perspectives, the Authors suggest interesting directions for future research on the management control systems in our fast-changing current economic environment. The work by Garzella and Fiorentino proposes a framework for the control of the strategic management of environmental issues. […]



Marchi L., Greco G. (2013), Research on controlling and reporting for strategy, Management Control, 1, pp. 5-6, Doi: 10.3280/MACO2013-001001