Organizational resilience and management control systems: An empirical analysis of Italian companies

This thesis has two principal aims. The first one is to investigate Covid-19 impacts to some Italian companies and their responses to manage this period, analysing what supported their organisational resilience in terms of anticipatory and coping capacities of the Financial Resilience framework of Barbera et al. (2017). The second aim is to investigate whether management controls practices supported the development of organisational resilience during the pandemic period, analysing the typologies of control referring to the Object of Control framework of Merchant and Van der Stede (2017). The research is based on a qualitative analysis of data collected through 10 interviews, involving a total of 11 companies, that were done during September and October 2025.