Pubblicati da Marchi Luciano

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 […]

“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 […]


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 […]


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, Antonella 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 […]