L'evoluzione dei sistemi di controllo aziendale: dal controllo di gestione al controllo sulla governance

The research analyzes the evolution of company control systems in order to attest how the fundamentals of control are always consistent with the characteristics of the "control culture". The contribution analyzes the different directions according to which the company controls have evolved and precisely the "accounting control", defined as a form of "external control" and the "company control" or as "internal control", and then deepens the role played by control over corporate governance systems, a decisive result for the recovery of the trust of many stakeholders, after the many financial crises that have characterized the last few years. The control activities on corporate governance represent an evolved form of control that incorporates the new cultural dimension founded on the ethics of responsibility capable of reconciling the various interests, taking on two different articulations, namely that of the internal control function and external control.