The introduction of anglo-saxon control systems into the Italian factories: the case of Cornigliano SpA

The theory and practice of the management control tools developed in a systematic and rational way with the growing size of factories. Their origin, however, as shown by many studies, was previous, though their forms and timing varied according to the different contexts observed. In Italy, there was a delay in the use of control models, if compared to the big Anglo-Saxon corporations in the first half of the past century. The reasons for this delay were due to both the Italian production structure and the orientation of the prevailing doctrine, characterising the industrialization phase of the Country. However, the subsequent diffusion of the control tools, resulting mainly from the North-American practice, was also favoured by the intense relationships of the Italian companies, which were at the forefront of reconstruction, with their US partners. The present work illustrates the case of the Cornigliano SpA, a company based in Genoa and operating within the context of the Italian public steel industry.