Pubblicati da Marchi Luciano

Evoluzione e prospettive dei sistemi di informazione e di controllo

Evolution and perspectives of information and control systems This special issue includes five articles, identified among the best papers presented at the session “ICT, sustainability, regulation and uncertainty: evolution and perspectives in information and control systems” of the XXXVIII Congress of Italian Academy of Business Administration and Management and two research works. Nowadays, firms work […]

Sistemi di gestione e controllo e professionalizzazione delle imprese familiari. Uno strumento di accreditamento intraparentale?

Management control systems and family business professionalization. The pathway leading to successor’s seal of approval. Within the family business field of research, professionalization and succession have strongly attracted the scholars’ attention. Both the processes entail crucial changes for family firms, whose outcomes are mysterious and sometimes differing from expectations. Though scholars have identified several relationships […]

Carenze informative e vulnerabilità delle imprese giovani: il ruolo del business plan

Lack of information and vulnerability of young firms. The role of the business plan Our previous research has highlighted that a very small number of Italian companies failed planned their activities and carried out the management control through instruments such as budget, reporting, cost analysis, etc. (Nicolò, 2011). The lack of information has likely contributed […]

Constructing servitization strategies. Accounting information in supporting NPD processes

In the last decades, a fruitful stream of research has paid attention to the servitization strategy analysing the role of accounting in supporting it. We deeply investigate the role of accounting information in verifying the validity of a servitization strategy. Drawing on the pragmatic constructivism, we identify the key elements of servitization strategy associated to […]

“Mondo reale-tradizionale” e “mondo digitale”, strategie aziendali e web intelligence: il futuro del controllo e della gestione delle informazioni

The “real-traditional” world and the “digital” world, strategic management and web intelligence. The future of information management and control. The purpose of this paper is to analyze how the web intelligence may influence the principal dimensions of strategic intelligence, improving the capacity to make right strategic moves. Specifically, the aim is to study the possibilities […]

A Roadmap for Performance Measurement in Smarter Universities

The university modernization process has introduced a new concept of such institutions: the “Smarter University”. According to this concept, the new role of universities in modern society consists not only of cooperation with other actors focusing on social, cultural and economic activities but also the wide use of web-based technologies to support traditional teaching and […]

Trends in Italian Accounting and Management Research by topical areas

The research analyzes topics in Accounting and Management studies and their trends over time. Based on hand-collected publication of full professor, associate professor, assistant researchers, doctoral graduates, we first suggest a classification of topics coherent with the one used by mains academic association annual congresses. Next, we find that Management and Financial accounting dominate topics […]

INDICE – SPECIAL ISSUE

Management Control 2/2018 – Special Issue Summary Evoluzione e prospettive dei sistemi di informazione e di controllo Daniela Mancini pag.     5 Sistemi di gestione e controllo e professionalizzazione delle imprese familiari. Uno strumento di accreditamento interparentale? Gaia Bassani, Cristiana Cattaneo, Francesca Maria Cesaroni, Annalisa Sentuti »   15   Carenze informative e vulnerabilità delle imprese […]

Quale metodologia di ricerca sulle tematiche di Management Control?

Which research methodology on the Management Control issues? The aim of the article is to discuss how to strenghthen the process of internationalization of research, but preserving the basic values of Italian accounting thought, also in the methodological side, i.e. maintaining the integrated inductive-deductive method of research.Specific reflections are carried out on the more and […]

L’eterno divario tra teoria e prassi del pricing nel Management Accounting

The everlasting gap between pricing theory and practice in management accounting. The reality gap between management accounting conventional wisdom and empirical evidence has attracted a lot of interest in management accounting research. The conventional wisdom, based on the neoclassical economics framework, postulates that product pricing should follow marginal analysis. Empirical evidence shows that full-cost pricing […]

L’introduzione di un sistema di prezzi di trasferimento. Il caso dell’Azienda Ospedaliero-Universitaria Pisana

The introduction of a transfer pricing system. The case of the Pisana Hospital-University Company Hospitals are complex organizations in which the provision of the service involves several organizational units, and this causes intense internal exchanges of goods and services. Aim of the paper is the design of a transfer pricing system that can be very […]

L’impatto del contratto di rete nei processi di in-ternazionalizzazione: alcune evidenze empiriche sulle PMI italiane

The impact of network contract in internationalization’s competitive processes. Some evidence on Italian SMEs In last years, the EU institutions have implemented policies aimed at supporting the internationalization of SMEs. In 2012, Italy has transposed this Community impulses through the introduction into national law of the network contract (NC). The aim of this study is […]

La valutazione del CdA in contesti ad elevata concentrazione proprietaria: mero conformismo o reale strumento di valutazione?

Board evaluation and concentrated ownership structure. Conformism or assessment tool? Board evaluation is a best practice required on voluntary bases by Code of conduct. Despite its voluntary nature, companies very likely adopted this recommendation because the failure to adopt could have a negatively impact on company legitimation and reputation. Moreover, the implementation modalities of BE, […]

Big Data e revisione contabile: uno studio esplorativo nel contesto italiano

Big Data and external audit. An explorative study in the Italian context Recent technological developments referred to Big Data (BD) and Data Analytics (DA) may offer significant opportunities in the statutory auditing context. Despite numerous studies dealing with the opportunities and obstacles related to the adoption of such technological advancement in conducting audit engagements, the […]

INDICE

Management Control 2/2018 Sommario Quale metodologia di ricerca sulle tematiche di Management Control? Luciano Marchi pag.     5 L’eterno divario tra teoria e prassi del pricing nel Management Accounting Graziano Coller »   11   L’introduzione di un sistema di prezzi di trasferimento. Il caso dell’Azienda Ospedaliero-Universitaria Pisana Luca Del Bene, Antonello De Vito, Carlo Milli, […]

Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter?

The evolutionary challenges of management control between strategic relationship, institutional innovation and discontinuity: a knowledge transfer matter? Management control studies provide a relevant body of knowledge able to support any organization in the strategy formulation, information processing and performance measurement. The suggested frameworks and tools are now proposed and implemented in a wide range of […]

Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals

This paper aims at providing some conceptual references to academics and practitioners useful for guiding the strategic planning process in alliance formation. Research on strategic networking is a multidisciplinary field drawing from different theoretical perspectives. It emphasizes the strategic value of alliances in its various forms but rarely attempts to model the strategic planning process […]

Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession

Professionalization and management succession represent relevant research topics in family business. Our main aim is to highlight the importance of professionalization in positively supporting a management succession process in family firms (FFs), by strengthening and standardizing the processes of strategy formulation, implementation and control, with the goal of achieving long-run value creation and guaranteeing the […]

Il ruolo degli spin-off universitari nel contesto socio-economico locale: analisi degli indicatori di performance e innovazione

The role of university spin-offs in the local socio-economic context. Analysis of performance and innovation indicators The paper has a twofold objective: 1) to verify whether the innovation resources offered by the socio-economic context can activate the performance of the university spin-offs operating in the same area; 2) to verify also the degree of success […]

Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le università pubbliche di Italia e Cina

Social Network and Stakeholder Engagement, a developing match? A face to face between Italian and Chinese public universities Interaction between Social Networks (SNs), blogs, websites, and other intenet-related technologies are mostly used to improve Stakeholder Engagement (SE). According to previous researches the universities use the new media tools, however in a traditional ways this underestimate […]

Accounting Reform in Italian Universities. Internal Response to Accounting Change

This paper aims to examine the public sector accounting reform in Italy, focusing on universities and addressing the specific aspect of the accounting change from an internal perspective. The study focuses on the question of how universities in Italy responded internally to governmental pressures for accounting reform, and it examines the extent to which universities […]

Un framework integrato per la misura dell’innovazione del Piano Nazionale Scuola Digitale (PNSD)

An integrated framework to measure the innovation of the National Digital School Plan (PNSD). The National Plan for Digital School (PNSD) is a fundamental pillar of the Good School Reform (Law no. 107/2015), which reflects the Government’s position respect to most important challenges of the innovation in public schools. The Plan is focused on the […]

INDICE

Management Control 1/2018 Sommario Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter? Andrea Cardoni pag. 5   Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals Andrea Cardoni, Filippo Zanin, Francesca Bartolacci and George H. (Jody) Tompson » 17   Professionalization in Family […]

Sommario – Management Control 1/2018

Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter? Andrea Cardoni pag. 5   Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals Andrea Cardoni, Filippo Zanin, Francesca Bartolacci and George H. (Jody) Tompson » 17   Professionalization in Family Businesses. How to strengthen […]

INDICE

Management Control 1/2018 Sommario Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter? Andrea Cardoni pag. 5   Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals Andrea Cardoni, Filippo Zanin, Francesca Bartolacci and George H. (Jody) Tompson » 17   Professionalization in Family […]

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 […]