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By Paolo Taticchi

Measuring and dealing with the functionality of a enterprise is likely one of the such a lot real wishes of administration. Balanced scorecard, the functionality prism and activity-based administration are the preferred frameworks during this atmosphere. in accordance with the findings of R.G. Eccles’ acclaimed "Performance dimension Manifesto (1991)" this e-book introduces new contexts and topics of program and offers rising learn parts concerning enterprise functionality size and administration, e.g. SMEs and sustainability. due to the 1st foreign summer season institution Piero Lunghi on "Perspectives of industrial functionality administration" this ebook is written either for college kids and teachers, in addition to for practitioners trying to find new, but confirmed how one can degree and deal with enterprise performance.

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Then, the effort to configure and implement the new system could produce advantages only for a short period of time since the continued change of control activities may soon make it incoherent with them and, hence, there could be the necessity to modify it. Thus, the repeated behaviour of controllers through time, which contributes to a formation, reproduction and/or modification of control routines, could affect the ICT process of change in various ways and with different directions; that is, it could contribute to the development and/or the stability of the ICT system (arrow i).

Is still ongoing. V. managers are now assessing the possibility to implement a Balanced Scorecard. V. offers an insight into the complexity of the interrelationship between management control and ICT processes of change. In this case it is possible to identify many of the potential linkages between the two processes. V. also in order to offer to the controller the more reliable, timely and articulated information he needed and to allow him to have a direct access to the information without the intermediation of the CED Office.

Referring to the last point, we want to underline the role played by the controller in the diffusion of the new control language. ). Moreover, he has played a key role also in teaching the workforce new concepts useful to the efficient use of the new system. As recognized by all the interviewees: Claudio [Salmeri, the controller] is an obstinate, meticulous and very competent person who strongly loves and believes in his work and puts a great effort in doing it. He is always obliging to anybody who needs his aid.

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