Which Strategic Control Suits Wine Family Companies to Improve Control? A Proposal Through the Balanced Scorecard in a Tuscany Wine Company of Michele Satta

Abstract

In the last few years, growth and increased market and organizational complexity, including the effects of the pandemic era, require family firm members to develop managerial strategies to improve their businesses. This study pays attention to the study of strategic performance measurement systems, as important tools that, if well applied, positively influence business management, being directly linked to critical success factors. First, particular attention is on The Tuscany Region, in the area of Bolgheri. Second, to carry out the empirical study of this research, the first implementation of the Balanced Scorecard (BSC) will be realized with the collaboration of one company in the same Region. This article sheds useful insights for practitioners on the effective implementation of accounting and strategic innovations and it encourages wine companies to seriously weigh investing in developing strategic performance management systems.