Pubblicati da Marchi Luciano

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 […]

The efficacy of performance management system in healthcare. A literature review and research perspectives

The aim of this paper is to assess and systemize the antecedents of Performance Management Systems (PMSs) effectiveness, highlighting under which conditions, PMSs are able to produce the expected results in healthcare organizations. Through a literature review by keywords research of the papers on PMSs effec-tiveness in healthcare, the condition affecting PMSs effectiveness have been […]

La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

The size of political expenses in the medium-large Italian local authorities between efficiency and political legitimation The phenomenon identified as “the cost of politics” is becoming increasingly widespread and in order to investigate it without falling into clichés, the present work has the purpose to detect and observe the size of this phenomenon to give […]

The role of Eco-control in the implementation of Sustainable Business Models

Growing awareness of the need for companies to embed sustainability principles within them in order to contribute to the transition to different paradigms of development, production and consumption led scholarly efforts to focus on the concept of Sustainable Business Model (SBM). In this regard, literature highlighted different factors on which the implementation of SBMs should […]

The harmonization of the European accounting models. A comparison between Germany, France, Italy, Spain and United Kingdom

The European Commission decided to revise substantially the content of the current model, intending, among other things, to reduce the allowed options and the administrative burdens of smaller undertakings. This process has determined the enactment of the directive 34/2013/EU, which should have been implemented by the European Member States by the 20th of July, 2015. […]