I sistemi manageriali e di controllo tra tradizione e innovazione

infrastructures capable of integrating heterogeneous data sources, partly enabled by artificial intelligence. This transformation fosters greater openness to the external ecosystem and facilitates the inclusion of non-financial metrics, particularly those related to sustainability. At the same time, organizational structures and the role of the controller are changing, with an increasing emphasis on consultative and strategic responsibilities. Control processes are also evolving, becoming more continuous, proactive, and predictive, using advanced analytical and simulation tools. Overall, the contributions outlined in this editorial point towards an advanced, multidimensional, and integrated control model emerges, capable of supporting companies' adaptation in complex and rapidly changing environments. [Publisher's text]