Control and complexity. The role of the visual representations in complex settings.
This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings.
Keywords: complexity, uncertainty, management control, visual representations, strategy maps
COMUZZI_2016.2_Mappa-Strategica
Zanin F., Comuzzi E. (2016), Controllo e complessità. Il ruolo delle forme di rappresentazione per il governo di problemi complessi, Management Control, 2, pp. 89-114, Doi: 10.3280/MACO2016-002005
