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

structure. The company's organisational chart is only the starting point for the organisational sub-system of control to be developed. The term control sub-system refers to the actual allocation of responsibilities within the control system. In this respect, it should be remembered that, for this assignment to be practical, the duties assigned to each manager must have particular characteristics: − It must transparently transfer the responsibilities; any lack of clarity as to the manager's actual responsibility represents a weakness in the control system; As far as possible, the responsibilities assigned must not be subject to duplication and overlapping. When the same object is the responsibility of more than one person, it may remain incompletely managed at an adequate level since each person considers that the other person is responsible for the actual management of the variable subject to responsibility. Co-responsibility must therefore be limited as much as possible. In many cases, it should note that it cannot eliminate it because some areas require the intervention of several parties. For the management control system to be effective and efficient, it is therefore not required that all co- responsibility be eliminated, but rather that it be limited to cases that are necessary and indispensable; - The responsibilities attributed to managers must, as far as possible, be measurable. In various fields of management control, quality aspects inevitably become essential elements of the control system. This is positive and, therefore, cannot be eliminated. Quantitative aspects, however, are often the only ones that can be measured and thus can be made the subject of performance evaluation by managers. The measurability of the objectives and the consequent results obtained is at the basis of the quantification of the action performed by managers. In this case, it can say that responsibility is measurable and can therefore be used, without the possibility that subjective elements may invalidate the considerations that can be drawn from the comparison between objectives and results achieved and the purposes of evaluating the activities of business managers. The dynamic process sub-system identifies the steps through which what is commonly called "management control" can be implemented. The dynamic 'part' of management control is the central element of this system. Suppose the control process is not activated correctly. In that case, the management control system becomes a useless superstructure that produces information that cannot use for the efficient and effective management of company resources. The dynamic dimension of the control system consists of the following phases: 1) Indication of the corporate mission; 2) Explaining the medium-long term macro-objectives with a consequent indication of corporate strategies; 3) Indication of short-term objectives 4) Management action aimed at achieving the set objectives; 5) Final assessment of the results obtained in the various company areas; 6) Comparison between the set objectives and the results obtained; 7) Possible implementation of corrective actions aimed at ensuring that, in the following period, can achieve the objectives or modification of the objectives themselves if it is noted that the previously indicated objectives and the strategies based on which the company actions were defined are no longer valid for the following period due to the occurrence of particular contingencies that have made the pre-set objectives and the identified strategies obsolete. Also, in this case, the connection with the integrated analysis system concerning financial reporting and its static and dynamic analyses is evident. It would be impossible to understand how objectives, both short and long term, can be identified without having a global vision of the company situation in its entirety. Since this work focuses on the illustration of management helpful accounting to management to improve the decision-making process, our attention will be polarised on the information sub-system, which we mentioned earlier. We refer the reader to specific works on these subjects for the other two dimensions of the control sub-system (organisational and dynamic). The in-depth examination of the information sub-system requires the prior identification of what is generally identified as the "content" of this sub-system. As can be easily understood, the elements that make up this portion of the integrated analysis/programming /control system are taken directly from the concatenation of the control phases themselves. As repeated several times, one should not and cannot make a "virtual division" between the part of the integrated information system concerning financial reporting and its multiple analyses (static and dynamic) and the "section" more closely connected with what is generally identified as management control objectives. For this reason, the information sub-system we have discussed in the previous pages forms a whole with the integrated analysis system illustrated in the first part of this book. The consequence is that it is impossible to identify, in an autonomous way, the components of the control information sub-system since they integrate, The Implementation of an Integrated Information System in the Company: From Option to Obligation for Efficient and Effective Management 12 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals