Pubblicati da Marchi Luciano

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 […]

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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 […]

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 […]

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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 […]

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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 […]

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 […]

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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 […]