✓ *Ensure adequate external resources*

According to Mallak (1998) external resource encompasses resources such as advice, information, finances, emotional support, and practical help. In these years, the company has succeeded in guaranteeing the necessary resources for both the maintenance and the renewal of the railway network. With the cuts in resources, the company was able to convert part of the maintenance staff to carry out the renovation of the railway network. This activity was previously outsourced. The training and the accompaniment with external consultants has allowed the company to have the necessary skills in order to reconvert the staff. This was also possible thanks to the acquisition of the know-how of other companies in the sector (through agreements) or the involvement of external consultants with extensive experience in the sector. This ability to attract and guarantee external resources in terms of advice, information, emotional support, and practical help was accompanied by the adoption of an accounting system that allowed the production of the data necessary for the purpose of formulating to formulate advice, information, emotional support, and practical help. Accounting contributed to formulate advice, information, emotional support, and practical help, and therefore to reduce the uncertainties, i.e., to undertake actions that are no longer inspired but calculated and based on various simulations. In this sense, accounting played a role of "ammunition machine" providing the general manager or other manager with the information needed to support a specific decision.
