Quel che resta del Covid-19: un’analisi retrospettiva sull’uso del budget e sulla figura del controller

This study explores how manufacturing firms perceive the effects of the COVID-19 pandemic on the use and functions of budgeting systems and on the role of management controllers. Drawing on an exploratory cross-sectional survey with a retrospective orientation, we contacted 500 manufacturing firms located in the province of Bergamo, Italy, collecting 44 usable responses. The findings suggest that budgeting practices were used more intensively during and after the crisis, with more frequent revisions, greater reliance on variance analyses, and the use of forecasting and scenario analysis. In some firms, the pandemic appears to have encouraged the introduction or redesign of budgeting processes, strengthening the control culture and fostering greater flexibility and timeliness in management systems. At the same time, the controller’s role appears to have moved toward a more strategic and collaborative profile, with greater involvement in decision-making processes and cross-functional coordination. Overall, the results suggest that some crisis-induced changes in budgeting and control may persist beyond the emergency phase. Similarly, the controller’s role was increasingly directed at analytical and decision-support activities. Although the study is limited by its geographically concentrated sample, limited number of responses and retrospective self-reported data, it offers exploratory evidence on the possible persistence of crisis-driven practices in budgeting and control.

Parole chiave:Budgeting, Controller, Management accountant, COVID-19, Retrospective analysis

Cristiana Cattaneo, Chiara Oppi, Siria Comi, Quel che resta del Covid-19: un’analisi retrospettiva sull’uso del budget e sulla figura del controller in "MANAGEMENT CONTROL" 2/2026, pp 73-96, DOI: 10.3280/MACO2026-002004