The main topic discussed at the Cluster with Assocontroller which took place in Padua on November 10^th, was the role and possible responsibilities deriving from lack of adequate management control in companies, with particular regard to already consolidated role of business controller.

Silvia Sardena of Tonucci & Partners, who attended the event, came up with an analysis by focusing on management control and examining the adequate structures and the responsibility of the administrator in case of inadequacy. Subsequently, the possible responsibilities of the controller were explored in depth, providing an illustration of the jurisprudential orientation concerning the matter.