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28 Jul 2025
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Management Control and Organizational Culture: The ALMEC Case in Elisa Drocco’s Thesis

When the academic world meets the business world, truly enriching experiences can emerge for both sides.

A concrete example is the master’s thesis by Elisa Drocco, who chose ALMEC as the case study for her final project.

Her work, titled “The Importance of Management Control and Organizational Culture in SMEs: The ALMEC S.p.A. Business Case”, explores two key aspects for the growth of small and medium-sized enterprises: the effectiveness of control systems and the importance of corporate culture during times of change and market challenges.

ALMEC had the pleasure of supporting Elisa in this research, providing a concrete insight into the company’s operations.

The result was a thesis awarded 110 cum laude, demonstrating how fruitful the dialogue between universities and businesses can be, generating new ideas, reflections and opportunities.

Organizational analysis and management control

Through an analytical approach, Elisa thoroughly explored the internal management control processes at ALMEC. The work was enriched by 16 interviews with employees in different roles within the organization, highlighting operational and strategic dynamics relevant to SMEs.


A clear picture emerged: management control is not just a monitoring tool, but an enabling factor for innovation and adaptability.

Organizational culture as a lever for growth

One of the central themes of the thesis was the role of organizational culture in supporting business growth. This often underestimated element proved to be essential for:

  • Improving performance

  • Reducing waste and inefficiencies

  • Quickly adapting to market changes

  • Fostering a climate of collaboration and proactivity

* in the photo Elisa Drocco and Ivano Albarello, CEO of ALMEC

A sincere recognition and a look to the future

Elisa’s thesis has shown how important it is to maintain an ongoing dialogue with universities and research centers, places where ideas are born and the professionals of the future are shaped.

We would like to thank Elisa Drocco for her professionalism and the interest she showed in our company. We are proud to have contributed to the final stage of her academic journey and we wish her a future full of personal and professional success.

To learn more about ALMEC’s collaborations with the academic world or to propose a thesis project, write to us at info@almec.net.

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