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Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona

机译:管理控制系统和综合报告:哪些关系? Ospedali Riuniti Ancona大学医院的病例

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pThis article explores the contribution that management accountants and management control systems can give to the design and the implementation of an integrated reporting system. In particular, the case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona is analysed in the aim of highlighting the role played by the management accountant in promoting the design and implementation of the integrated report in the specific context under investigation. The empirical evidence adds to the extant literature on this issue by showing the relevant role played by management control systems and by management accountants as well and, in particular, how the latter can significantly influence the whole design and implementation process at an organisational, technical, and motivational level.
机译:>本文探讨了管理会计师和管理控制系统可以对设计和实施集成报告系统做出的贡献。特别是,对Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona案进行了分析,以突出强调管理会计师在调查中特定背景下促进综合报告的设计和实施中的作用。经验证据通过显示管理控制系统以及管理会计所发挥的相关作用,尤其是后者如何在组织,技术,企业,企业,组织,技术和企业等领域对整个设计和实施过程产生重大影响,从而为有关此问题的现有文献提供了补充。和激励水平。

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