Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 1

prevent the interpretation of management control as a part of the more comprehensive corporate information system. Still, it avoids the danger of considering the latter pre-eminent over any other form of intra-company communication. It is for this reason that, in the writer's opinion, when dealing with the problem of the information structure necessary for the management to prepare the decision-making process most appropriate to the company's reality, one should not limit oneself to discussing management control but, dropping useless and misleading labels, it would be appropriate or, rather, indispensable, to refer to a broader "integrated analysis/programming/control system". Of course, the above considerations do not prevent us from highlighting how company managers need additional and different information from what a system focused exclusively on financial reporting can offer. This has already been underlined several times and, therefore, it is considered as established. The perception of the unity of the information system, both by the users of the information and by the managers of the system, guarantees the maximisation of the company's performance since only the complete vision of the company's situation (intended both as a unit and as a sum of micro-sections) allows decisions to be taken that are more consistent with the real company situation. If, on the one hand, it is detrimental to have only a global vision of the company without being able to count on information regarding individual products, activities, departments, centres, etc., on the other hand, it is equally dangerous to base management actions exclusively on the knowledge of parcelled out information. This means that it can only guarantee the success of an information system if all managers interpret it as a unicum. It is possible to identify various areas of focus of interest without this implying any separation between "sections" of the system. Therefore, unity is a feature of the company and an element that must necessarily characterise the information system on which the entire management decision-making process is based. For reasons of expositive understandability, we will now explain the characteristics that are generally identified when dealing with the so-called management control. From what has been written in the previous pages, the reader will certainly have understood how this system should be interpreted in an interrelated and interconnected manner with all that has been illustrated in the first part of this work, otherwise the construction of multiple "information systems" whose lack of concatenation prevents the maximisation of the company's effectiveness and efficiency. The Implementation of an Integrated Information System in the Company: From Option to Obligation for Efficient and Effective Management 11 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals Therefore, the management control must be interpreted as one of the integrated analysis /programming system elements, precisely as it happens with the part of the information structure concerning the analysis - income and financial - of financial reporting. Any attempt to separate and interpret the various parts of the system separately can only lead to information gaps and organisational dyskinesis, which are fatal to any company/enterprise. In general, introducing a control system within a company to complete the part of the system concerning the profitability and financial analysis of the company in its complexity and entirety requires the identification of the components making up the system, or rather, the control sub-system. Even though at a terminological level, scholars identify the sections of the control system with very different terms, it is possible to state that, at a substantial level and leaving aside the formal terms used to identify the individual parts; various authors unanimously believe that the presence of three sub- systems characterises management control: 1) Information sub-system 2) Organisational sub-system; 3) Dynamic process sub-system. For the reasons given in the previous pages, each of the three parts identified above shows an evident connection and inter-relation with the portion of the integrated system focused on the analysis of the company's global accounting data. The information sub-system identifies the set of indications/data/notes/values/clarifications/refinements concerning information, quantitative and qualitative, necessary for the decision-making process in the best conditions. Therefore, this sub-system identifies the set of information, both accounting and non-accounting, which is indispensable to enable managers to make decisions following the set objectives and quantify both the goals and the results obtained. There is no need to elaborate further on the obvious connections between this sub- system and the output of the integrated system of financial reporting analysis described in the previous pages. On the other hand, the organisational sub- system identifies the set of responsibilities assigned to the various company managers. In this part of management control, the interconnection with the section of the integrated analysis system focused on financial reporting is also evident. Suppose responsibilities are assigned having as reference only small "segments" of the company without reconciling the needs of the company's global vision. In that case, there is a high risk of proceeding with responsibilities that, instead of advancing the company, may cause it to regress towards regressive situations and, consequently, extremely dangerous. Moreover, it should be remembered that this is only indirectly linked to the company's organisational