Pubblicati da Marchi Luciano

Controllo interno e di gestione nella prospettiva del valore

Internal control and management control in the value creation perspective. Each economic entity is aimed at generating value and durability. Various control tools are prepared. The management control continuously verifies the results achieved in comparison with the budget objectives. The internal control system and the enterprise risk management oversee the conditions for the achievement of […]

Governo delle aziende e creazione di valore: da una prospettiva finanziaria ad una prospettiva economico-sociale

Corporate Governance and Value Creation. From a financial perspective to an economic-social perspective “Value creation” is an expression that assumes a strong symbolic meaning with reference to the whole process generating value, i.e. the process which starts with value management, and ends with the measurement and communication of value created. But the question is: which […]

Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni?

Exploring the relationship between management accounting change and succession process within family firms During the last decades, within accounting research, several authors have analyzed management accounting change (MAC) adopting different theoretical frameworks and investigating multiple contexts. However, few contributions from both accounting and family business scholars have dealt with this theme adopting the perspective of […]

Il controllo strategico nelle imprese familiari del settore vitivinicolo. Elaborazione di una proposta

Strategic control in family businesses in the wine sector. A case study. Family business is among the oldest and most widespread organizational model. In Italy, many companies are family-run and among these, there are the oldest ones in the world. Most of them operate in the wine sector. In recent decades this sector has been […]

Managing uncertainty in the start-up environment. Is a business plan an incentive or a limitation?

The purpose of this paper, which participates in the lively debate between the Learning School and the Planning School, is to investigate whether a business plan can still support planning a start-up in uncertainty conditions. By analyzing the strengths, weaknesses, opportunities, and threats of the business plan process, we propose an evolution of such a […]

L’adozione dell’Activity-Based Costing nelle PMI: analisi di un caso

The adoption of Activity-Based Costing in SMEs. A case study The work aims to identify the internal and external contingent variables that may influence the use of innovative management accounting tools in small manufacturing companies, to support decision-making processes in times of crisis, through the analysis of a case study, which illustrates in detail the […]

Full costing nelle aziende di igiene ambientale: un caso di studio

Full costing in waste management companies: a case study This paper deals with companies operating in collection, treatment and disposal of municipal solid waste, that increasingly need to have a structured management control system. The aim is to provide an exemplification of the full cost determination of the provided services, supporting internal decision-making processes, as […]

Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting

he aim of this paper is to understand what factors affect the thoroughness of the information provided by Italian Universities in their Performance Plans. The recent reforms that characterized the Italian Higher Education led a full revision of the administrative apparatus. It not only encompassed a switch from cash accounting to accrual accounting, but suddenly […]

La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia del-la performance alla performance utile

The scheduling of ministries in the new season of performance. From the performance bureaucracy to the useful performance The Madia’s Reform about performance evaluation started a new season for the Italian Ministries in this topic, boosted by the Guidelines prepared by the “Commissione Tecnica per la Performance” and issued by the “Dipartimento della Funzione Pubblica”. The […]

Enterprise Risk Management e Management Accounting Systems in una Banca di Credito Cooperativo

Enterprise Risk Management and Management Accounting Systems in a Mutual Credit Cooperative Bank In the last years, it is acknowledged a growing perception of risk. A direct consequence is the increasing of a generalized legislation with peaks in the financial industry. Laws, practices and perceptions shape the concepts of risk and risk management up to […]

Traditional management accounting tools in SMEs’ network. Do they foster partner dialogue and business innovation?

This paper aims to understand whether traditional management accounting tools (e.g. financial statement, reclassification and contribution margin analysis) contribute to foster dialogue and innovation in business networks composed of SMEs. Through the analysis of a case study, the paper focuses on a contractual network operating in the paper&print sector in Italy. Framing the analysis in […]

Controllo di gestione nelle PMI e consulenti esterni

Management control in SMEs and external consultants The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of […]

Sistema di Controllo Interno e prevenzione delle infiltrazioni della criminalità organizzata

The Internal Control System and prevention of organized crime infiltrations The widespread diffusion of organised crime clans into the legal economies makes harder for private organisations working in the public sectors to conduct an appropriate financial and reputational assessment of third parties (such as partners, suppliers and customers). To prevent the attempts of infiltration of […]

La Filantropia nelle Fondazioni: Determinismo Manageriale Vs Solidarismo Civico

Philanthropy in the Foundations. Managerial determinism Vs Civic solidarism Researches on foundations’ strategic approach can be broadly classified into two areas. A first body of literature focuses on the deterministic impact that foundations can cause if and when managerially governed. A second body of researchers investigate the solidarist and cooperative role of foundations’ action in […]

Stakeholder engagement: verso un utilizzo dei Social Media nei musei italiani?

Stakeholder engagement. Towards a use of Social Media in Italian museums? Social Media (SM) are an important tool whereby organizations may build and strengthen relations with a variety of stakeholders. By doing so, SM (such as Facebook, Twitter, Instagram and YouTube) enable organizations to realize a two-way communication, so favoring a dialogue with their audience. […]

Management Control: il “gattopardo” per il governo aziendale

Management Control. The “gattopardo” for corporate governance Management control – to maintain its role of guiding the organizations to perform their objectives (strategic and operational) – has to continue change in order to deal with the unending challenges it faces. To that end, precious is the availability of updated – and critically examined – knowledges […]

Management Control. A logical framework approach

Present study originates with properly modifications and needed simplifications from internal documentation of a company, in order to share a common approach, a same terminology and to frame some issues which involve different business functions, therefore meet different sensitivity and different culture in the context of a multinational. This paper is therefore consequence to the […]

La Business Intelligence e la Business Analytics nell’era dei Big Data: una analisi della letteratura

Business Intelligence and Business Analytics in the Big Data Era. A Literature Review This research project is a preliminary study based on a literature review aiming at understanding the relevance of Business Intelligence (BI) and Business Analytics (BA) in the context of Big Data (BD). We focus our attention on BI and BA as instruments […]

L’impatto dei Big Data sulle attività di pianificazione & controllo aziendali: un caso di studio di una PMI agricola Italiana

Big Data impacts on company planning and control activities. A case study of an Italian agricultural SME This contribution represents one of the first studies that analyze the role of the current process of digitization and automation in facilitating the introduction of new planning and control practices and/or modifying some already existing ones for small […]

High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector

This paper analyses the impact on performance of the open innovation of SMEs in the Italian wine sector. Currently, innovation is one of the main factors affecting the increasing competition and performance in a traditional manufacturing business such as the wine sector. Following a quantitative research approach, the study analyses the impact of innovation process […]

Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D’Ambra vini s.r.l.

Management Control Systems supporting SMEs sustainable development in the wine sector. The case of D’Ambra vini s.r.l. The wine sector is a globally recognized Italian excellence and represents a crucial sector for the national economy. In order to continually support the development of Italian wine firms, a decisive role can be played by the management […]

Preventing crises and managing turnaround processes in SMEs – The role of economic measurement tools

This paper investigates the causes and effects of turnaround processes in SMEs and the role played by economic information. Starting from the assumption that the very lack of economic measurement systems may well be an underlying factor of the SMEs crisis, this paper presents three case studies that are particularly relevant to this purpose. These […]

Impatto della crisi economica su redditività e rischio finanziario delle imprese romagnole. Una cluster analysis

Impact of the economic crisis on Romagna companies’ profitability and financial risk. A cluster analysis As a result of the 2008 global crisis, in 2012 Italy entered an economic recession. Against this backdrop, this work investigates the main profitability and financial risk exposure features of companies in Romagna in 2012-2014. Romagna is an area located […]


Management Control 3/2018 Sommario Management Control: il “gattopardo” per il governo aziendale Maria Pia Maraghini pag.    5 Management Control. A logical framework approach Alessandro Musso, Souheil Jebabli, Abbas Ghorbani »   13 La Business Intelligence e la Business Analytics nell’era dei Big Data: una analisi della letteratura Ariana Petrosino, Daniela Mancini, Stefano Garzella, Rita Lamboglia […]

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 […]