Lo scritto affronta il tema delle cause di fallimento dei sistemi di controllo. Nella prima parte si presentano gli esiti di un’ampia ricognizione della letteratura finalizzata a individuare quelli che emergono essere i fattori critici e ricorrenti di fallimento dei sistemi di controllo in relazione a imprese e pubbliche amministrazioni. In seguito si espongono i risultati di un’indagine empirica tesa a verificare come i fattori individuati abbiano rilevanza per comprendere il fallimento dei sistemi di controllo delle università italiane.
his paper analyses the reasons for the failure of control systems. the first part presents the results of a wide overview of literature aimed at pinpointing the recurrent critical factors that are responsible for the failure of controls in firms and in public administration. the results of an empirical analysis verifying the significance of these factors in understanding the failure of controls in Italian universi-ties are then put forward.
his paper analyses the reasons for the failure of control systems. the first part presents the results of a wide overview of literature aimed at pinpointing the recurrent critical factors that are responsible for the failure of controls in firms and in public administration. the results of an empirical analysis verifying the significance of these factors in understanding the failure of controls in Italian universi-ties are then put forward.
