The Impact of Digital Technologies on Food Companies\u27 Information Systems: A Literature Review

Made in Italy companies, and in particular those operating in the food sector, play a fundamental role in the Italian economy and represent its most dynamic component. Technolo- gies, and in particular smart technologies, are becoming a key factor so as to be progressively adopted in manufacturing companies, in particular in the manufacturers of machines, plants, pro- duction equipment, food processing and preservation. Therefore, the implementation and use of innovative accounting information systems also seem essential to transform the strategic plan- ning process by providing new relationships with employees, customers and suppliers, new ways of data analysis to support strategic actions [1], changing competitive dynamics and suggesting new sources of innovation [2]. The rise of the fourth industrial revolution [3] is opening new growth opportunities for territories and businesses, which can achieve superior performance through these technological processes. The aim of this research is to identify, through a system- atic literature review, what is the state of the art on information systems and technologies of the digital world and how they affect organizations belonging to the food sector

How Smart Technologies Affect the Decision-Making and Control System of Food and Beverage Companies—A Case Study

In order to cope with the current competitive scenario, more and more companies are increasingly challenged to redefine their current decision-making and control models in favour of lean, efficient and digitalised models. Recent advances in digital technologies offer new opportunities for management to digitise and automate decision-making and control processes, with numerous benefits, including in terms of sustainability. In many industries, especially in food and beverage sector, the implementation of smart technologies could play an important role and have a positive impact on business processes, making them sustainable. The literature on the use of smart technologies in food and beverage companies focuses on the impact that such technologies have on performance measurement and sustainability, but there is a lack of explanation of the impact of smart technologies on decision making and control systems. This work aims to fill the gap in the literature by investigating, through a case study, the impact of smart technologies on the decision-making and control systems of food and beverage companies. The case study showed that the use of smart technologies in food and beverage companies has an impact both on control systems, which generate a range of information relevant to management control, and on decision-making systems, which support management in making optimal strategic decisions for the compan

Tecnologie intelligenti e sistemi decisionali e di controllo: un caso nel Food & Beverage

Il settore del Food & Beverage (F&B) è una filiera chiave per l’economia italiana e rappresenta una delle eccellenze su cui si fonda l’attrattività e la competitività del nostro Paese. Per competere in uno scenario in cui la tecnologia si configura come abilitatore di competitività, anche le aziende del F&B sono chiamate a ridefinire gli attuali modelli decisionali e di controllo a favore di modelli snelli, efficienti e digitalizzati. In particolare, i recenti progressi delle tecnologie digitali offrono nuove opportunità al management per digitalizzare e automatizzare i processi decisionali e di controllo. Pertanto, l’obiettivo di questo articolo è quello di indagare, attraverso l’analisi di un caso di studio, l’impatto delle tecnologie intelligenti sui sistemi decisionali e di controllo delle aziende del F&B. I risultati dell’analisi mostrano come l’utilizzo delle tecnologie intelligenti produce una serie di informazioni rilevanti ai fini del controllo gestionale e supporta il management nell’assunzione di decisioni strategiche ottimali per l’azienda

Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità

Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological development. Imple-menting digital technology can expedite the transition to sustainability, while em-bracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their intersection is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sustainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Control journal. The article provides an overview of the studies on technology, sustainability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume

Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità

Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological development. Implementing digital technology can expedite the transition to sustainability, while embracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their intersection is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sustainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Control journal. The article provides an overview of the studies on technology, sustainability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume

L’intelligenza artificiale: un’analisi dei contenuti informativi nei report delle società quotate in Italia

L’INTELLIGENZA ARTIFICIALE (IA) VIENE OGGI CONSIDERATA DALLE AZIENDE UNA TECNOLOGIA FONDAMENTALE PER IL SUCCESSO COMPETITIVO DEI PROSSIMI ANNI. A FRONTE DEGLI INVESTIMENTI CRESCENTI REALIZZATI DALLE IMPRESE E DELL’APPLICAZIONE DELL’IA IN PROCESSI E PER FINALITÀ DIVERSE, SI PONE IL PROBLEMA DELLA MISURAZIONE E DELLA RAPPRESENTAZIONE DEI RISULTATI E DEGLI IMPATTI DI QUESTA TECNOLOGIA, E DEGLI INVESTIMENTI COLLEGATI. PER ESAMINARE LA SITUAZIONE, IN ITALIA PROPONIAMO UNO STUDIO DI CARATTERE ESPLORATIVO VOLTO A VERIFICARE SE LE AZIENDE TRATTINO IL TEMA DELL’APPLICAZIONE DELL’IA AI PROCESSI DI GESTIONE E IN CHE TERMINI. MEDIANTE L’ANALISI DELLE INFORMAZIONI FORNITE SULLE INIZIATIVE DI IA NEI BILANCI DALLE SOCIETÀ QUOTATE IN ITALIA, SI INTENTE TRACCIARE IL QUADRO ATTUALE DELLA DISCLOSURE