L’impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Sebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni
Anno di pubblicazione 2018 Fascicolo 2018/3
Lingua Italiano Numero pagine 28 P. 59-86 Dimensione file 320 KB
DOI 10.3280/MACO2018-003004
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This contribution represents one of the first studies that analyze the role of the current process of digitization and automation in facilitating the introduction of new planning and control practices and/or modifying some already existing ones for small and medium-sized enterprises (SMEs). In particular, the analysis of the case study shows how the adoption of a Decision Support System (DSS) by a SME has led to the formalization of some control activities traditionally processed in a consuetudinary way in the agricultural sector. The analysis also revealed that the company manager has played a decisive role in the introduction of the DSS and that the implementation of such an innovation has improved the awareness of managerial and production actions with a view also to sustainability issues.

Parole chiave:Big data, DSS, Programming & Control, Agricultural SME, Integrated Governan.

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Sebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni, L’impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana in "MANAGEMENT CONTROL" 3/2018, pp 59-86, DOI: 10.3280/MACO2018-003004