The "agile" archetype poses a series of control instances that, at first glance, might seem completely innovative and specific. However, a careful examination of the existing literature on the subject of management control reveals how many of the needs connected to the search for flexibility pursued through the radical decentralization of decisions and with the organizational redesign realized around the teams, have in fact already been examined. This article aims to develop a comparative analysis of the main approaches developed so far in this regard, comparing them with the reconstruction of the agile phenomenon. The objective is to demonstrate that the novelty of the agile approach, if it exists, lies in the way in which the logic and mechanisms of control are combined, in a coherent set of design choices that give effectiveness to the overall system. Particularly important, to this end, are the balancing methods that are identified to obtain a balance between opposing needs: the dynamism and stability of the system; decentralization of decisions and unity of action, and between effectiveness and efficiency.

Il controllo nelle "agile organizations": new wine or just new bottles?

Bruno De Rosa
2022-01-01

Abstract

The "agile" archetype poses a series of control instances that, at first glance, might seem completely innovative and specific. However, a careful examination of the existing literature on the subject of management control reveals how many of the needs connected to the search for flexibility pursued through the radical decentralization of decisions and with the organizational redesign realized around the teams, have in fact already been examined. This article aims to develop a comparative analysis of the main approaches developed so far in this regard, comparing them with the reconstruction of the agile phenomenon. The objective is to demonstrate that the novelty of the agile approach, if it exists, lies in the way in which the logic and mechanisms of control are combined, in a coherent set of design choices that give effectiveness to the overall system. Particularly important, to this end, are the balancing methods that are identified to obtain a balance between opposing needs: the dynamism and stability of the system; decentralization of decisions and unity of action, and between effectiveness and efficiency.
2022
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http://digital.casalini.it.units.idm.oclc.org/10.3280/MACO2022-001008
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11368/3028967
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