Evoluzione e prospettive dei sistemi di informazione e di controllo

This special issue includes five articles, identified among the best papers presented at the session “ICT, sustainability, regulation and uncertainty: evolution and per-spectives in information and control systems” of the XXXVIII Congress of Italian Academy of Business Administration and Management and two research works. Nowadays, firms work in a very complex and dynamic environment, in which different forces interact, as new technologies, new ways to look at the future, new principles and values, new regulations influencing the traditional view of account-ing and management information systems. In this environment, a key driver to reshape the above-mentioned systems is to identify new models able at describing firms’ complexity. According to the author, these concepts are “ecosystem” and “triple helices”. New ways to look at the role and activities of firms in the econom-ic environment inevitably affect their information and control systems.