Organizational Resilience and Management Control Systems: Empirical Analysis on Italian Municipalities

This dissertation presents an empirical analysis of the relationship between Management Control Systems and Organizational Resilience in Italian local public administrations. In particular, the study focuses on three municipalities of Lombardy, namely Milan, Bergamo and Brescia, during the 2021-2023 period, characterized by COVID-19. The research ultimately aims to examine the main factors influencing the adoption of organizational resilience practices and management control systems within Italian municipalities, as well as their impact on institutional adaptability and organizational performance. Through the analysis of the selected municipalities, the dissertation seeks to illustrate how local public administrations respond to uncertainty and strengthen their capacity to manage complex organizational and environmental challenges.