Management Control wishes to attract innovative, high-quality contributions, both theoretical and empirical, which improve our understanding of strategy, management and control systems, in the different contexts of private, public and third sector. Management Control intends to encourage the internationalization process of academic research carried out with different methodologies and theoretical developments, by integrating the traditional values of Italian research with the most recent studies carried out in the international context.

The focus of the journal covers, but is not limited to, topics such as:

• Entrepreneurship, strategy and corporate governance
• Planning, budgeting and control processes
• Forecasting systems, scenario analysis and business simulation
• Cost accounting and performance management
• Management information systems, artificial intelligence and big data to support decision-making processes
• Audit of operating systems, information technology and corporate governance systems
• Relationships between control, power and corporate culture
• Integration between risk management and performance management systems
• Organizational processes related to the design, implementation and use of management control systems
• Research methods in the area of strategy, management and control systems
• Business development, innovation and sustainability

Submission of an article implies that the content has not been previously published, that it is not being considered for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the competent authorities in which the work has been performed, and that, if accepted, will not be published elsewhere in the same form, in Italian, English or any other language. Authors should keep in mind the debate previously developed in the articles published in the journal. The journal operates a double anonymized review process. All contributions will be initially assessed by the editor for suitability for the journal. Papers deemed suitable are then sent to two independent expert reviewers to assess the scientific quality of the paper. In case of discrepancy between the two evaluations a third referee is involved in the peer review process. The Editor is responsible for the final decision regarding acceptance or rejection of articles. The Editor’s decision is final. Separate sections of the journal welcome both application cases relating to best corporate practices ("Best Practices" section) or relevant documentation for management control and the profession ("Management Accounting Standards" section) or invited articles on emerging research topics and methodological issues (Section "Research Topics and Methodologies"). Invited papers and editorials are published upon the invitation of the Editorial Board of the journal.