Behavioral management accounting. La dimensione cognitiva e comportamentale dei sistemi di controllo direzionale

[Autom. eng. transl.] The management control systems offer economic-financial and non-economic information to the people who work in the company in order to guide them towards the achievement of the company objectives and support the decision-making processes. Although management control systems have technical characteristics that define and qualify them, their ability to perform the functions for which they were designed depends to a large extent on cognitive and behavioral aspects typical of the people who work in the company. People's reactions to available information, attitudes, perceptions and individual behaviors, the results desired from the use of information represent indispensable elements for assessing the success and effectiveness of the management control systems adopted by the specific company. This book, after an introductory part on the technical and organizational dimension of management control systems, analyzes its behavioral dimension. While the first two aspects are traditionally studied by accounting disciplines, the latter fall within the recent line of study called behavioral accounting. The aim of the work is to provide a multidimensional view of directional control systems focusing on the informative and motivational effects they generate.