RISULTATI RICERCA

This study investigates how young Chartered Accountants (CAs) approach AI in their professional practices. Using a qualitative research design, data were collected through semi-structured interviews with young Italian CAs. Findings highlight that AI adoption among CAs follows two main approaches: horizontal and vertical. The horizontal approach focuses on improving efficiency in routine or peripheral tasks (e.g., scheduling and content creation) through self-directed learning and experimentation with general-purpose AI tools. It represents an entry point into digital transformation, fostering AI literacy. The vertical approach applies AI to strategic, high-value tasks (e.g., forecasting and market analysis), requiring structured training in data analytics and predictive modelling. It reflects a more profound professional evolution, where AI becomes a “cognitive assistant” for decision-making, strategic analysis, and innovation. While both approaches offer significant benefits, they also share risks and challenges, including data privacy issues and output reliability, and have a different impact on the CAs-Client relationships. The two approaches are also analysed using a functional and an evolutionary perspective.

The diffusion of artificial intelligence (AI) amongst organizations is profoundly revolutionizing business processes, such management control (MC) practices. However, the existing literature reveals a significant gap in understanding the contribution of AI-empowered tools to management control systems (MCSs), particularly within small and medium enterprises (SMEs), where these systems are often rudimental, informal, subjective, and short-period-oriented. To address this gap, the authors employed a mixed-methods approach, featuring an open-coding and thematic analysis of AI-generated answers to MC questions related the analysis of liquidity and profitability ratios from 37 Italian SMEs, as well as a qualitative investigation, with in-depth interviews with 15 respondents, to highlight their perceptions. Our investigation is informed by the social construction of technology theory, to explore the relevant social groups, interpretative flexibility, technological frames and patterns of closure related to AI-empowered tools and their contribution to SMEs’ MCSs. We connect our findings to two frames, which highlight, on the one hand the positive contribution of such tools to SMEs’ MCSs through accurate and comprehensive responses; on the other hand, a negative frame highlights concerns related to inconsistency and verbosity of the answers, which may affect trust and usability. This manuscript aims to provide an overview of the possible contribution of AI-empowered tools to SMEs’ MCSs. Both scholars and practitioners can benefit from the theoretical and practical implications provided, which complements the limited number of studies in the field. Future research avenues are discussed.

Sustainability, artificial intelligence, and human capital are becoming increasingly important for the evolution of management control systems. Sustainability invites organisations to go beyond a traditional view of performance, by including environmental and social aspects together with economic results. In parallel, artificial intelligence, especially in its generative forms, is progressively changing business processes and decision-making practices, also introducing new challenges in terms of ethics and regulation. In this scenario, human capital represents a fundamental connection point: it is through people’s competences and critical awareness that companies can integrate technological innovation with sustainability goals. Within this evolving landscape, management control systems are not only challenged to adapt, but are also called to support the integration of these forces in a coherent manner. This Special Issue of Management Control, developed from the sessions dedicated to the journal at the 2024 SIDREA National Conference, collects contributions that explore how these three elements, sometimes in combination and sometimes separately, are influencing the transformation of management control systems.

“The Brutalist” è la storia di LászlóTóth, un architetto ebreo ungherese sopravvissuto alla Shoah che, emigrato in America, trova nel movimento brutalista un modo per esprimere il trauma e il desiderio di eternità. Il film segue la sua difficile integrazione e la creazione dell’Istituto Van Buren, un complesso architettonico che riflette sia gli orrori del passato che la speranza di trascendenza. Attraverso un linguaggio visivo potente e onirico, la narrazione intreccia la sofferenza personale di László con i principi etici ed estetici del brutalismo, culminando nella rivelazione del significato profondo della sua opera alla Biennale di Venezia, un testamento alla memoria e alla resilienza umana.

In Le storie dei furetti: Saper perdere, Bach si avvale delle vite dei furetti per raccontare quelle che sono le umane vicende, le scelte che si compiono per arrivare là dove siamo destinati ad arrivare, le analisi introspettive che ci conducono al cambiamento. Ogni vita è degna di essere vissuta e l’obiettivo è quello di superare i limiti che le paure tendono ad imporci, per arrivare all’autorealizzazione e alla conquista della felicità guidati dal nostro più alto senso del bene.

Il disturbo del dolore genito pelvico e della penetrazione (DGP-P) è un disturbo sessuale complesso che può influenzare profondamente la vita intima e relazionale delle donne. Le sue origini sono multifattoriali e questo ha reso necessario un approccio terapeutico integrato, che consideri sia gli aspetti psicologici che fisici. In particolare, questo articolo sottolinea l’approccio dell’ipnoterapia ericksoniana nel trattamento del vaginismo, attraverso l’esposizione di un caso clinico in cui è stata usata una tecnica ideomotoria che prende spunto da quella dell’induzione sistemica delle mani danzanti (Loriedo, Rago, Genovesi, 2018).

L’autore sostiene che con il metodo di ipnosi che presenta è possibile avere un effettivo dialogo con l’inconscio e arrivare a conoscere direttamente i problemi dei pazienti. A tal proposito, riporta il metodo e fornisce esempi significativi. L’autore arriva anche a ipotizzare una diversa concezione dell’inconscio, distinguendolo in inconscio sano e inconscio non-sano. L’inconscio sano, sostiene, può contribuire alla guarigione. Vengono illustrati anche il metodo ed esempi esplicativi.

Lo scopo del presente lavoro è quello di proporre riflessioni sull’evoluzione dell’attività didattica nella formazione in psicoterapia relazionale: dall’uso delle tecniche, al lavoro sul sé, da un approccio standardizzato, alla personalizzazione del percorso formativo, proprio come accade nel percorso terapeutico. L’articolo illustra un’esperienza, proposta al terzo anno del percorso di specializzazione in psicoterapia relazionale, nella quale il concetto di tailoring è co-costruito, sperimentato ed appreso, partendo dalla visione del film Salvatore Ferragamo: il calzolaio dei sogni (2020) di Luca Guadagnino.

Nuovi risultati sul riconsolidamento delle memorie traumatiche testimoniano che è possibile non solo modificare il vissuto legato alle esperienze del passato, ma cancellarlo riscrivendo la memoria implicita emotiva e i condizionamenti che ne sono derivati. Il presente studio nasce dall’esigenza di applicare la tecnica ipnotica al processo di riconsolidamento per trovare un modello di applicazione efficace nell’elaborazione e nella trasformazione del trauma con l’ipnosi. L’uso dell’ipnosi offre una serie di vantaggi legati alle sue caratteristiche fondamentali che verranno spiegati più avanti, pertanto, può essere proficuamente applicata con l’obiettivo di trasformare il trauma in risorsa e liberare la persona dal condizionamento conseguente al trauma. Applicando l’ipnosi al processo di deconsolidamento e riconsolidamento della memoria traumatica, si evidenziano tre tipi di risultati, da trattare in maniera diversa per arrivare all’obiettivo della trasformazione del trauma. L’articolo descrive questo processo e propone alcuni casi clinici che evidenziano la metodologia di applicazione dell’ipnosi al riconsolidamento della memoria traumatica.

The article is devoted to the issue of identification and systematization of risks and threats to the economic security of Ukraine in the terms of war, considering their hierarchical nature, according to which the economic security of the state is the foundation. Based on the indicator method, threats with the maximum level of influence on economic and social security have been identified, and their dynamics over recent years have been analyzed. Risks and threats to the economic security of Ukraine are systematized by spheres and the level of influence on target security parameters. The influence of war criminals on environmental safety has been investigated and the existence of interdependence of environmental threats with indicators of economic safety has been proven. The need to include indicators of environmental threats in the system of indicators of the economic security of the state is substantiated, considering the complexity of their action. The study aims to identify the principal threats and risks to Ukraine’s socio-economic security under martial law, assess their implications for macroeconomic indicators and social dynamics, and propose strategies to mitigate these challenges. It explores the concepts of risks and threats as fundamental elements of economic security, emphasizing their interrelation, where risks represent the likelihood of adverse outcomes and threats signify potential harm to the economic system caused by internal or external factors.

This article examines the role of non-governmental organizations (NGOs) in advancing the digitalization of higher education. Through content analysis, the study explores the experiences of Singapore, Japan, and South Korea to assess their applicability in the Republic of Kazakhstan. The article presents an overview of NGOs and a comparative analysis of the role of NGOs in the digitalization of higher education across countries. The findings suggest that NGOs can significantly contribute to the digitalization of higher education by leveraging tools such as grant funding, staff training programs, and research project implementation. Additionally, the article provides recommendations for enhancing the digitalization of education in Kazakhstan with active NGO participation.

Re-socialization of convicts is critical for social sustainability, ensuring their successful reintegration into society and reducing recidivism, which aligns with SDG 16 (Peace, Justice, and Strong Institutions). The aim of the paper is to evaluate how information technologies (IT) and forensic psychological examinations can enhance re-socialization through individual behavior forecasting. An observational study analyzed psychological and social factors in convicts using mathematical and statistical methods to reduce subjectivity. Tools included Cattell’s 16PF questionnaire, Kotlyakov’s life meanings methodology, and Chirkina’s criminogenic factors questionnaire. A SWOT analysis assessed the feasibility of microchipping technology. Psychological diagnostics and IT, including microchipping, enable the creation of a recidivist profile, identifying risk factors (e.g., low emotional stability increases recidivism risk by 83%). IT reduced behavioral violations by 15% in pilot programs. Combining forensic psychological examinations with IT, such as microchipping, enhances re-socialization by predicting recidivism risks, but ethical and legal frameworks are needed. This approach promotes social inclusion and sustainability.

Sentencing probation in Kazakhstan, aimed at reintegrating convicts into society, faces challenges such as recidivism and evasion, undermining social sustainability. Forensic psychological examinations can address these issues by assessing convicts’ behavior and risks. The aim is to select methods of forensic psychological examination, specifically the Personality Assessment Inventory (PAI), to enhance sentencing probation, reduce recidivism, and promote sustainable social reintegration in Kazakhstan. An observational study is utilized PAI, a multiscale questionnaire assessing psychopathology, stress coping, interpersonal relationships, and forensic constructs like aggression and substance abuse. Results were interpreted to develop individualized probation recommendations. Results evidence the absence of legislated psychological assessment methods in Kazakhstan necessitates tools like PAI, which is time-efficient (344 items, 40-50 minutes) and assesses key constructs: alcohol and substance abuse, aggression, recidivism risk, simulation, and positive impression management. The aggression scale consistently predicts violent behavior, supporting targeted interventions. In conclusion, integrating PAI into probation control enhances social reintegration, reduces recidivism, and aligns with sustainable development goals (SDG 16: Peace, Justice, and Strong Institutions). Legislative adoption of PAI is recommended to standardize forensic psychological assessments.

Illegal mining and processing of precious metals in Kazakhstan cause significant environmental, social, and economic harm, undermining social sustainability by threatening community safety and ecological stability. The aim of the paper is to explore the application of information technology (IT) and forensic examinations in combating illegal mining and processing of precious metals, enhancing social and environmental sustainability. A dialectical approach was employed, using general scientific methods (analysis, synthesis, induction, deduction) and specialized methods (comparative-legal, formal-logical, statistical analysis). Data from 64 annual cases of illegal mining (2017-2022) were analyzed, alongside IT tools and forensic methodologies. IT solutions, such as video surveillance and UAVs with thermal imaging, reduced illegal mining incidents by 18% from 2020 to 2021. Forensic examinations, including gemological and chemical analyses, improved crime detection by identifying metal origins and enabling prosecution. Integrating IT and forensic examinations enhances law enforcement efforts, reduces environmental damage, and promotes social sustainability by protecting communities and aligning with SDG 15 and 16. Legislative improvements are recommended to legalize artisanal mining and control gold sales.

This study investigates the application of artificial intelligence, specifically deep learning-based image processing techniques, for the detection of grapevine diseases in agricultural settings. Leveraging a publicly available dataset from Kaggle, the project focuses on classifying grape leaves as either healthy or affected by one of three common diseases: Black Rot, Esca (Black Measles), and Leaf Blight. Three machine learning models were developed and evaluated: Convolutional Neural Networks (CNN), Deep Neural Networks (DNN), and Transfer Learning. Each model was trained and tested using the same dataset to ensure a fair comparison. Among the models, the CNN achieved an accuracy of 97.40%, while the DNN model showed significantly lower performance at 31.41%. Transfer Learning outperformed the others, reaching a peak accuracy of 98.84%. The results underscore the potential of deep learning, particularly transfer learning, in automating disease identification processes in viticulture. Such AI-driven systems can enhance precision agriculture by enabling early detection and prompt intervention, ultimately contributing to improved crop yield and quality.

The 21st century has witnessed remarkable economic growth and the establishment of an information-driven society, which resulted in the widespread usage of intellectual property in economic activities. Since consumer preferences are not influenced solely by product quality itself and the reputation of the entities also has an impact, the development of a distinctive trademark has become an essential element of the foundation and sustenance of a business. As Ukraine is trying to strengthen ties with the European Union, a thorough analysis of its trademark protection laws in comparison with the European Union is reasonable. Hence, the research objectives include an in-depth examination of Ukraine's trademark protection laws, identification of deficiencies in national regulations, and the recommendation of legislative enhancements to harmonize it with EU legal standards. To achieve the specified objectives, the study employs a range of methodologies, including dialectical, analytical, formal-dogmatic, comparative, and prognostic approaches. As a result of the investigation, several flaws in Ukraine's trademark protection laws were revealed. The flaws include imprecise terminology, ambiguity regarding the functional purposes of trademarks, insufficient safeguarding of non-traditional trademarks, limitations on trademark rights, and an outdated proprietary concept. Furthermore, there are no provisions for collective trademark rights or criterion-based trademark definitions that violate public order or universally accepted moral principles. The identified flaws underscore the urgent necessity for a comprehensive reform of Ukraine's trademark protection legislation.

The article highlights one of the pressing challenges facing humanity: issues related to the fuel and energy sector. It underscores that the fuel and energy dilemma is a catalyst for numerous other problems, including environmental damage, air pollution, and the deterioration of soil quality, among others. The importance of addressing these concerns is emphasized. The article also identifies three key factors influencing the economic structure of most countries: natural and economic advantages, historically established specialization, and the level of scientific, technological, and technical progress. Oil plays a pivotal role in Azerbaijan’s economy, primarily due to the country’s natural and economic advantages in this sector. As a result, the oil industry is significantly developed within Azerbaijan’s economy. In this context, the article calculates the oil multiplier and elasticity coefficient, offering scientifically substantiated results.