Controllo di gestione e relazioni intraorganizzative: la prospettiva del controller

Management control systems evolve over time in response to changes in organiza-tional structures and processes, environmental contingencies, and technological advancements, contributing to the creation of control modes that involve different actors within the organization. The role of controllers is key in this context, also considering their intra-organizational relationships with other professionals in dif-ferent organizational units. This study aims to investigate how controllers perceive their role and intra-organizational relationships in light of organizational and technological changes, focusing on the healthcare context. A qualitative study was conducted in nine healthcare organizations in the Lom-bardy region of Italy through “individual-based, one-off” interviews aimed at gaining the perspectives of those responsible for management control units. Findings underline that controllers perceive their role as evolving. Organizational changes and new technologies require them to adapt, necessitating technical skills and responsibilities that are not always formalized. Furthermore, intra-organizational relationships can be challenging, requiring controllers to develop soft skills to improve collaboration. This study contributes to the literature related to the role of controllers, with a specific focus on healthcare and exploring their perceptions concerning intra-organizational relationships as a consequence of or-ganizational changes and technological advancements, adding knowledge to a field that remains quite unexplored.