Sustainability, Artificial Intelligence and Human Capital: Converging Paths for the Future of Management Control Systems

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Marco Montemari
Anno di pubblicazione 2025 Fascicolo 2025/1 Suppl.
Lingua Inglese Numero pagine 7 P. 5-11 Dimensione file 54 KB
DOI 10.3280/MACO2025-001-S1001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

Sustainability, artificial intelligence, and human capital are becoming increasingly important for the evolution of management control systems. Sustainability invites organisations to go beyond a traditional view of performance, by including environmental and social aspects together with economic results. In parallel, artificial intelligence, especially in its generative forms, is progressively changing business processes and decision-making practices, also introducing new challenges in terms of ethics and regulation. In this scenario, human capital represents a fundamental connection point: it is through people’s competences and critical awareness that companies can integrate technological innovation with sustainability goals. Within this evolving landscape, management control systems are not only challenged to adapt, but are also called to support the integration of these forces in a coherent manner. This Special Issue of Management Control, developed from the sessions dedicated to the journal at the 2024 SIDREA National Conference, collects contributions that explore how these three elements, sometimes in combination and sometimes separately, are influencing the transformation of management control systems.

Parole chiave:Sustainability, Artificial intelligence, Digital transformation, Human capital, Management control systems, Evolution

  1. Ascani I., Gatti M., Chiucchi M.S. (2021), Pandemia e sistema di budgeting: quali effetti sulla figura del controller?, Management Control, 3, pp. 65-86. DOI: 10.3280/MACO2021-003004
  2. Buonasera A., Vermiglio C., Noto G. (2024), Performance management systems for sustainability in SMEs: An interventionist approach, Management Control, 3, pp. 39-59. DOI: 10.3280/MACO2024-003-003
  3. Cesaroni F.M., Consoli D. (2015), Il cubo della predisposizione tecnologica aziendale, Management Control, 1, pp. 73-100, DOI: 10.3280/MACO2015-001003
  4. Chiucchi M.S., Gatti M., Marasca S. (2012), The relationship between management accounting Does the organizational life cycle affect the management accounting system and ERP systems in a medium-sized firm: a bidirectional perspective, Management Control, Suppl. 3, pp. 39-65, DOI: 10.3280/MACO2013-SU300
  5. Ciccola R., Ascani I., Chiucchi M.S. (2022), Relazioni tra Integrated Report e processi decisionali e di controllo: un’indagine empirica longitudinale, Management Control, 3, pp 135-162. DOI: 10.3280/MACO2022-003007
  6. Culasso F., Giacosa E., Crocco E., Giordino D. (2023), Modern day management accountants: A latent Dirichlet allocation investigation, Management Control, Suppl. 2, pp. 11-36. DOI: 10.3280/MACO2023-002-S102
  7. D’Onza G. (2022), L’orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?, Management Control, 1, pp. 5-15. DOI: 10.3280/MACO2022-001001
  8. Demartini P., Paoloni M., Paoloni P., Bernardi C. (2014), Managerial integrating reporting evidence from practice, Management Control, 3, pp. 37-58, DOI: 10.3280/MACO2014-003003
  9. Ianni L., Della Porta A., Barbarossa F. (2022). L’interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis, Management Control, 2, pp 165-190. DOI: 10.3280/MACO2022-002008
  10. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8, DOI: 10.3280/MACO2015-003001
  11. Montemari M., Nielsen C. (2021), Big data for business modeling: Towards the next generation of performance measurement systems?, Management Control, Suppl. 1., pp. 5-10. DOI: 10.3280/MACO2021-001-S1001

Marco Montemari, Sustainability, Artificial Intelligence and Human Capital: Converging Paths for the Future of Management Control Systems in "MANAGEMENT CONTROL" 1 Suppl./2025, pp 5-11, DOI: 10.3280/MACO2025-001-S1001