Management control systems e Turnaround: quali interdipendenze?

Despite some pioneering studies, only recently has the literature highlighted the relevance of management accounting systems within turnaround paths, underlining how they can contribute to the success of the turnaround process. This paper aims, on the one hand, to review these contributions in a systematic way and to enhance the less studied aspects that could be the subject of future research. We also want to propose some brief and initial reflections on the inverse relationship, which has been rarely investigated. We discuss how the turnaround phenomena influence and shape the control systems, focusing on the post turnaorund phase. In this phase the company has found a new balance and returns to normality with new tools and a different corporate culture, that can enable it to detect in advance and face future crises