Gestione integrata dei dati e performance aziendali

The purpose of this editorial is to contribute to the debate on new approaches to corporate data management for the improvement of management control sy-stems and also of the related corporate performance. The theme of integrated da-ta management embraces the interdisciplinary relationships that management controls, and the accounting function, should increasingly have with other discipli-nes; these relationships are permeated by both quantitative and qualitative ap-proaches. Quantitative models include those created through data science and those that refer to mathematics, statistics and information technology. Business models of data management combine qualitative and quantitative ap-proaches and when dealing with other disciplines they have to deal not only with “data management”, but also with knowledge management and this often creates barriers for diversity of scientific approach of the different branches of knowledge. Finally, it should be reiterated that the data processing analyzes do not only con-cern internal data (accounting and non-accounting), but also external data, of a statistical, economic and social nature, which affect the integrated management of accounting data from different disciplinary perspectives. and big data.