L’utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale

The fundamental outputs of the planning process are the objectives and the resources assigned to people to guide future business activities, integrating the economic-financial values “upstream” and “downstream”. The aim of this paper is to investigate the “upstream” integration since it presents various critical elements. These criticalities are related to the differences in the clas-sification criteria of historical-perspective data, as well as in the level of synthesis/analysis of the planning model with respect to the technical-accounting model. Specifically, this paper aims to analyse the type of knowledge required and developed during the “upstream” integration phase. The research is carried out with the use of interactive management software of the origin-destination relationships between the accounting data and the data to be used in the planning model. The collection of empirical evidence involves an experimental study and a related survey administered to the software users. From the experimental analysis, it emerges that the software, designed on a process of connection that is not completely automatic, stimulates the subjects involved in the planning path to seek solutions to manage the criticalities related to the phases of management, attribution, distribution, and analysis. The research of the above-mentioned solutions stimulates a process of integration of technical and accounting knowledge and knowledge/decision-making skills inherent to the strategic-management model.