Pubblicati da Marchi Luciano

Context matters. Il ruolo del contesto negli studi di controllo di gestione

[Editoriale] Un elemento di sostanziale continuità ha caratterizzato nel tempo gli studi sui sistemi di controllo di gestione. L’analisi della letteratura specialistica, infatti, rivela che, sebbene si possa riscontrare un’estrema differenziazione di approcci metodologici e di filoni di ricerca, vi è una costante tendenza ad individuare nel ‘contesto’ una variabile rilevante, da analizzare per via […]

Pratiche di controllo di gestione nel contesto sanitario italia-no: i cambiamenti in atto nel Sistema Sociosanitario Lombardo

Management accounting e control practices in Italian healthcare system. The case of Lombardy region In recent decades, reforms in the public sector place new demand on the management and control practices. Focusing on healthcare there are few investigations that analyse the context related to the design of such practices in a holistic sense. Thus, the […]

Exploring the use of Social and Environmental Performance Indicators by European companies

This study explores the use of Social and Environmental Performance Indicators (SEPIs) by European companies, starting from the premise that little is known about how companies internally plan, implement, and monitor their Corporate Social Responsibility (CSR) initiatives. More specifically, given the increasing critiques raised against companies’ CSR practices and the related CSR-washing debate, this study […]

The clinical risk management. A case study

The continuous increase in healthcare costs as regards GDP and the public expenditure reflects, on the one side, the growth of health demand due to the change in the global epidemiological landscape and, on the other side, a progressive rise in health costs, significantly influencing the sustainability of the world health system. The legislative measures […]

La Network Governance a supporto dell’Open Innovation: un’analisi della letteratura

Network governance and Open Innovation. A literature review This study aims at investigate the state of the art of network governance studies in relation to a specific context, that is research and development (R & D) and open innovation. The research was conducted through a literature review over the period 2007-2017. The obtained results outline […]

La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione

The emerging role of Management Control to the evolution of Financial Reporting The general framework of this paper is the evolution of financial and non-financial reporting along with internal and external conditions of companies, which explain this evolutionary path. Starting from this framework, the objective of this study is to analyze whether Management Control could […]

Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio

The role of university managers under an integrated performance approach. A case study Universities are, and this is even truer in Italy, peculiar public administrations, characterized by common elements to other public administrations (PAs) but also by distinctive features. In universities, professionals are the main producers of core services, while an administration works in support […]

Intellectual Capital as driver for controlling managers’ performance. An innovative approach

The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of […]


Management Control 3/2017 Sommario Context matters. Il ruolo del contesto negli studi di controllo di gestione Marco Gatti, Maria Serena Chiucchi pag. 5 Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo Gaia Bassani, Cristiana Cattaneo » 11   The clinical risk management. A case study Antonio […]

Indice – Management Control – n° 2/2017

Management Control 2/2017 Sommario Controllo della performance nelle aziende dei servizi: contributi e tendenze Selena Aureli, Claudio Travaglini pag. 5 Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting Cristiana Cattaneo, Gaia Bassani » 13   Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche Francesca Bartolacci, […]

Controllo della performance nelle aziende dei servizi: contributi e tendenze

Performance evaluation in service companies. Contributions and trends This issue of Management Control focuses on the so-called service sector or tertiary sector, which represents the most important component of every country’s economy. Since this sector covers a wide variety of activities, this issue gathers contributions on performance measurement systems and metrics used in different types […]

Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting

Case-mix accounting. The gap analysis between DRG price and internal cost In recent years, national and international studies analyse issues related to the consumption of resources, efficiency and appropriate costs in health care. In this framework, the Diagnosis Related Groups (DRGs) system and its implication for case mix, management accounting systems and processes in hospitals […]

Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche

Financial and environmental performance in Italian waste management companies. An empirical analysis This article deals with Italian companies owned by Municipalities operating in collection, treatment and disposal of municipal solid waste. The aim is to carry out an exploratory analysis to understand if waste management “good practices” (in terms of separate collection) can be realized […]

Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Innovative performance measures and business models. The case of Italian airport companies Business performance measurement literature stated that traditional metrics based strictly on economic and financial perspectives are not longer adequate for the purpose of monitoring and evaluating business performance. Nowadays innovative performance measurement systems are needed to better understand the evolution of businesses. Because […]

Applying business analytics for performance measurement and management. The case study of a software company

The concept of Business Performance Analytics (BPA) represents the adoption of analytical methods to support strategy control and (re)formulation. The purpose of the paper is to explore the potential support that BPA can provide for performance management systems. The study, through an interventionist approach, empirically tests a 5-step BPA framework (Raffoni et al. – forthcoming […]

Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Audit Committee characteristics and Bank’s Risk Management. An empirical analysis of the European context This paper examines how three Audit Committee characteristics (i.e., busyness, independence, and gender diversity) affect the effectiveness of its monitoring over bank risk taking and bank risk management strategies. It also explores whether country-cultural features shape the above relationships. Empirically, we […]

I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane

Information systems for control and performance evaluation in Italian universities Law no. 240/2010 and subsequent legislation imposed on Italian state universities relevant changes to their governance and control systems. This phenomenon has created debates, studies and research on the consequent effects of changes, still going. Furthermore, universities are, especially in Italy, public administrations interesting and […]

I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano

The performance measurement systems in universities. Critical considerations on the Italian system Performance Measurement Systems have long since been adopted by universities. They have been developed in part as a result of reforms introduced by the wave of the New Public Management, but also as consequence of the harmonization process of the education systems which […]


Management Control 1/2017 Sommario I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane Antonella Paolini, Michela Soverchia pag. 5 I sistemi di misurazione delle performance nelle università: considerazioni critiche sul sistema italiano Natalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini » 15   La disclosure nei Piani delle Performance delle […]

La disclosure nei Piani della Performance delle università italiane. Intenti simbolici vs approcci sostanziali di legittimazione

The disclosure in the Plans of the Performance of the Italian University. Symbolic intent vs substantial legitimacy approaches This research focuses on the Performance Plans drawn up by Italian universities, to understand whether the information conveyed in this documents are able to achieve increasing transparency and greater accountability – fulfilling the willingness expressed by recent […]

La riforma del sistema informativo-contabile de-gli atenei italiani. Una proposta di analisi del nuovo modello di bilancio

The reform of the accounting information system of Italians universities. A proposal of analysis of the new model budget The reform of the financial accounting system in Italian Academia. A first assessment of the University settings and performance through the analysis of the renewed financial reporting. In the context of a wider redesign of Italian […]

Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici

Comparing economical-financial performances of Universities. A ratio-based model In Europe and in Italy, Universities are pressured to increase their performance. As a matter of fact, recently, several national governments have introduced quasi-market mechanism, pursuing the aim of encourage competition among Universities, improving efficiency, effectiveness and increasing economic viability. In this scenario, the practice of benchmarking […]

Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane

Performance-based funding and resource allocation systems. An empirical analysis in Italian Universities This article presents the results of an empirical research aimed to investigate the relationship between performance-based funding (PBF) systems and resource allocation systems within public sector organizations. This research is focused on the mechanisms for allocation of new faculty positions in Italian public […]

La misurazione della performance sociale nell’esperienza dell’Università di Bologna

The social and environmental performance measurement at the University of Bologna New Public Management principles have led to a growing number of public organisations to use social and environmental performance measurement tools, such as social reports, to be accountable in terms of results, social and environmental impacts. Thus, social report, with reference to the state […]

Percorsi di integrazione tra auditing e controllo di gestione

Integration patterns between auditing and management control This article reviews the research streams published on this journal. We review the journal integrated research approach within the planning, management and information systems fields. Integrated analysis regards the internal-external dimensions, as well as the public-private dimension of the firm. The article links these themes to the papers […]

Fattori influenti sull’efficacia del whistleblowing come strumento di controllo interno

Factors affecting whistleblowing effectiveness as internal control mechanism In order to enhance internal control effectiveness in detecting frauds, Anglo-Saxon firms are developing internal whistleblowing channels and procedures. Some attempts also exist in the Italian context. With our study we discuss about factors affecting the effectiveness of these procedures in an unfavorable context, such the Italian […]

I rischi derivanti dall’implementazione del cloud computing: un’indagine empirica nelle PMI Italiane

Risks arising cloud computing adoption. Empirical evidences from Italian SMEs This paper examines the issues relating to the implementation of cloud computing in Italian SMEs. The aim is to measure the perception of the risks usually associated to the introduction of cloud computing in Italian SMEs identified as first-time adopters. The analysis relies upon a […]

Performance Audit in the Public Sector. What is the contribution to the Performance Management?

This paper examines possible future improvements of performance audit/performance management relationship in the public sector. Performance measurement, management and audit are strictly linked and influence each other. Scientific literature highlighted the coexistence of two contrasting sides. On one hand the positive side regards, for example, accountability and performance improving. On the other hand, a wrong […]

The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry

The paper studies the relation between the “Cost of Poor Quality” (CoPQ) and the sustainability approach of the companies. For years, management believed that it was too expensive to provide high-quality products and service to customers, and used this motivation to keep companies output far from reaching its full potential. During the last years of […]