Abstract
Management control finds out rather effective solutions regarding the company structure and processes if the management control activity is carried out in a natural way. This is the way everybody does the activity of control in his or her daily routine, f.i. at the time he or she has a look at the mirror before going out in the morning, or makes the last controls before going to sleep at night (is the door closed? are the lights off?). This kind of activities shares a common body of characteristics that should inform the management control system. These activities of control: a) are run before actions are undertaken, b) pursue a clear objective even if this is not explicit or quantitative, c) use a wide range of tools. The management control activity as traditionally conceived is loosing its centrality while "steering control" is becoming more and more important. The controller should behave like a SAILOR who communicates the needed information before the bend. It's not the controller who is driving the car, but he can be very useful in winning the competition.