(Pontificia Universidad Católica del Perú. Fondo Editorial, 2017) Gomes, Josir Simeone
The article provides a reflection on management control systems in times of crisis, highlighting major problems and desired characteristics for these systems. Topics such as globalization, the digital revolution, and global crises are addressed. The basic premises and critical variables for successful management control systems are mentioned. The difficulties in implementing indicators in times of crisis and the importance of flexibility and adaptability are also discussed.