Pubblicati da Angelotti Alessandro

Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises

Firstly, the present paper proposes a theoretical framework of Strategic Management Accounting (SMA) in the context of small and medium sized enterprises (SMEs). Additionally, it examines the actual diffusion of SMA with reference to a sample of 40 SMEs from central Italy. Finally, it presents a contingent model based on a regression analysis in order […]

How to control environmental strategy?

The present paper aims at understanding which “environmental measures” are used in corporate reports and how firms might control the environmental strategy. We propose a framework for the control of the strategic management of environmental issues. This framework is used for an empirical investigation of both social and annual reports of a sample of large […]

Management control systems for exploration? A paradox and a challenge for research

In this article the Authors review the relationship between strategy and management control (MCS) by confronting the two most largely accepted lines of thinking in the literature – the so-called “contingency” and “alternative”. Authors identify conceptual and methodological limitations of both approaches, analysing critiques coming from both sides and identifying complementarities within epistemological differences. In […]

The Managerial Implications of Caritas in Veritate

The Papal Encyclical, Caritas in Veritate (Charity in Truth) calls for putting people first in an economy, such that an individual’s dignity is considered a valuable resource rather than a burden. Organizational leaders are called on to consider the effects of their actions and decisions on their societies, rather than on economic returns. However, re­directing […]

Research on controlling and reporting for strategy

[Editorial] This special issue of Management Control includes quality research manuscripts on the topic of controlling and reporting for strategy. The articles presented are the ideal extension of a prior issue of Management Control, dedicated to this topic. Taken together, these works provide new and relevant insights for the scholars in the management control field. The […]

Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific contexts of implementation. This paper introduces Business Performance Analytics (BPA) as an important framework for successful PMS […]

Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises’ network “agreement”

This paper aims to explore the nature, the role and the main features of business planning and management accounting processes in strategic networks, with particular refence to alliances formalized through the network “agreement” recently defined by the Italian goverment with law n. 122/2010. Despite the theoretical importance of the issues above mentioned, there has been […]

Information Systems design for reporting and strategic purposes: Evidences from a Case Study

This paper analyses the design and implementation of Information Technology Systems and their relationship with reporting processes. We propose an in-depth descriptive case study about a company that carried out a process of Business Process Reengineering (BPR) with the objective to analyse the management information needs and to select effective information systems to satisfy them. […]

The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant’s role. A limited number of studies have explored, instead, the […]

Does the organizational life cycle affect the Management Accounting System (MAS) change pattern? A review of case studies

Drawing from previous research on accounting change and on the impacts of organizational life-cycle on MAS, the paper aims at discussing how the MAS change process differentiates at birth, at growth, at maturity, at revival and at decline stages of an organization. Using a framework developed by Zoni et al (2012) the paper documents key […]

La accountability delle società partecipate dalle pubbliche amministrazioni italiane e il modello civilistico di rendicontazione: un improbabile connubio

State-Owned Enterprises accountability and private sector based financial reporting: an imperfect wedding in the Italian accounting regulation Italian State-Owned Companies often present a public-style accountability. Nonetheless, they generally have to comply with private sector reporting requirements. This significantly impairs the effectiveness of their financial reporting system and limits the control by the relevant public authorities. […]

La determinazione dei costi standard per le aziende dei trasporti pubblici locali: riflessioni e problematiche applicative

Standard costs of public transport: Theoretical analysis and empirical issues The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard […]

I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche

Changes in performance measurement and evaluation systems in the multi-stakeholder context of teaching hospitals: theoretical propositions and empirical evidence Given the growing attention to changes in performance measurement and evaluation systems in healthcare contexts, the present study aims at improving our understanding of such processes within teaching hospitals, examining how managerial and health-professional logics contribute […]

I sistemi di valutazione della performance dei Direttori Generali come processo trasformazionale. Un’analisi empirica dei Servizi Sanitari Regionali Italiani

CEO performance evaluation systems as a transformational process. Empirical analysis of the Italian Regional Health Services The research aims at investigating the issues related to the implementation of systems useful to assess the performance of the CEOs in the healthcare organizations belonging to Italian Regional Health Services. The implementation of such systems is regarded here […]

Tempo e management accounting: un caso aziendale

Accounting and time: a case study Someone would argue that in accounting studies time tends to be left out from discussions and therefore research designs or theories risk to be temporally incorrect or incomplete as well as processes are misunderstood or misrepresented. Assuming that accounting is not only able to measure and report time but […]

Controlling and reporting for strategy

[Editorial] Management Control is an academic journal devoted to the advancement of management control, management accounting and information systems knowledge. The journal provides a forum for the exchange of insights, knowledge and information based on both theoretical development and empirical evidence. Our mission to publish high quality research manuscripts goes on with this special issue of […]

Misurazione costi-performance: casi aziendali a confronto

[Editoriale] Il sistema di misurazione delle performance è influenzato dal rapporto tra scelte di gestione e sistema di controllo, nei termini indicati nel precedente editoriale della rivista curato da Rosa Alba Miraglia (Management Control, n. 2, 2012), perché il sistema di misurazione delle performance è un sub-sistema dello stesso sistema di controllo. Pertanto, l’evoluzione subita […]

Regole contabili e performance aziendale: impairment e disclosure degli strumenti rappresentativi di capitale AFS nei bilanci delle banche quotate italiane

Accounting rules and firm performance: impairment and disclosure practices related to the AFS equity investments in Italian listed banks. In banking industry, equity investments classified as available for sale (AFS) are a relevant portion of financial assets. According to IAS 39, they must be measured (“at” and “after” recognition) at fair value. Increases or decreases […]

Hospital-based HTA: quale valore per la valutazione delle tecnologie nelle Aziende Sanitarie italiane?

Hospital-based HTA: Is it worth? The early development of Italian Health Technology Assessment (HTA) is largely based on experimental approaches to the hospital-based technology assessment, which are argued to be the most important peculiarity of the country and still the real driver of the HTA movement. HTA in hospitals can serve as a tool for […]

Contribuzione pubblica e creazione di Valore Aggiunto nelle imprese italiane. Un’analisi empirica

Government grants and value added creation in Italian firms. An empirical analysis This study investigates how government grants impact on the value added (VA) creation in beneficiary firms. The analysis compares the accounting performance realised during the period 2002-2009 by two groups of Italian manufacturing firms, similar in many respects with the exception that only […]

Il ciclo della performance negli Enti Locali: un’analisi empirica sull’adozione del piano della performance

Performance management in Local Governments: an empirical analysis of the adoption of the Performance Plan Performance has aroused considerable interest both nationally and internationally. Only with the 150/2009 Legislative Decree the term performance was introduced in the practice of the Italian public administrations (PA). These institutions are used to operating in a context where the […]

Il sistema bibliotecario dell’Università IUAV di Venezia: il sistema delle misurazioni

The library of IUAV University in Venice: the measurement system The need of an improved management of resources which are on the decrease has progressed towards a more complex and structured system of the measurements of the performances thus improving budgetary analysis and communication, computer system and financial reporting , but also activating new tools […]

Il Museo Internazionale delle Ceramiche in Faenza: il sistema delle misurazioni

The Museo Internazionale delle Ceramiche in Faenza: the measurement system The author –  through  information derived from several written documents, website sources and interviews as well as from proposals from the italian and foreign doctrine – examines the most significant measurements of the Museo Internazionale delle Ceramiche in Faenza. The aims of this survey are […]

Un modello di connessione tra finalità strategiche e misure di performance nelle relazioni interorganizzative Approcci teorici ed evidenze empiriche

A model to connect strategical aims and performance measures of interorganizational relationships This paper concerns interorganizational performance measurement systems and investigates on the connections among strategic aims of interorganizational relationships, information needs and performance measures to be used in these contexts. Using the lenses of the main theories explaining the diffusion of interorganizational relationships, we […]

Aspetti evolutivi dell’Environmental Management Accounting: l’Activity-Based Life-Cycle Costing

Evolutions of Environmental Management Accounting: Activity-Based Life-Cycle Costing Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting’s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management […]

Strategia e design del sistema di controllo

Strategy and Management Control System’s design The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously well-defined strategy. In this paper we adopt the idea that strategy is a […]

Nuove tendenze nei sistemi di controllo e di misurazione delle performance

 Il tema che lega tutti i contributi contenuti nel presente numero della rivista Management Control è la progettazione dei sistemi di controllo e di misurazione delle performance. In particolare, tali contributi mettono in evidenza la problematicità del rapporto tra scelte di gestione e sistema di controllo. In questa sede, si osserva brevemente lo stato dell’arte del […]

Controlling and reporting for strategy

Management Control is an academic journal devoted to the advancement of management control, management accounting and information systems knowledge. The journal provides a forum for the exchange of insights, knowledge and information based on both theoretical development and empirical evidence. Our mission to publish high quality research manuscripts goes on with this special issue of […]

Il controllo di gestione nella prospettiva relazionale e la sua evoluzione nelle aziende di servizi

[Editoriale] Come è stato ben evidenziato nel primo numero di questa rivista, la collaborazione tra aziende è sempre più il percorso tipico per realizzare la crescita e determinare la strategia aziendale: dalle singole relazioni di partnership tra due aziende, alla rete di aziende, per arrivare all’azienda-rete. Parallelamente, si determina un ampliamento, oltre i confini della […]