Pubblicati da Angelotti Alessandro

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 […]

Il sistema di misurazione del Museo Nazionale della Scienza e della Tecnologia “Leonardo da Vinci” di Milano

The measurement system of the National Museum of Science and Technology “Leonardo da Vinci” This paper aims at analysing the case of the National Museum of Science and Technology “Leonardo da Vinci”, in Milan, focusing particularly its performance measurement system. The performance measurement system is neither fully coherent with the strategic aims of the organisation […]

Politiche e management del Patrimonio Culturale nelle diverse prospettive del valore. Strumenti e metodi di misurazione e valutazione

[Gruppo di Studio e Attenzione AIDEA] Il Gruppo di Studio e Attenzione dell’Accademia Italiana di Economia Aziendale che si è occupato del tema in oggetto si è posto come obiettivo l’analisi delle modalità attraverso le quali le istituzioni culturali e il patri-monio culturale diffuso sul territorio possono essere opportunamente “valorizzati”. Questo termine assume significato considerando […]

Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?

Italian universities and management control tools: where are we? Universities all over the world are experiencing a great push towards managerialism; this process is the result of the application of New Public Management principles and practices, but also the request of national law and regulation: modern universities are expected to manage institutional activities in the […]

Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia

Formal and informal controls in the innovation networks. A model of the link between the control levers and the trust factors In recent years, there has been a significant increase in inter-organisational collaboration resulting in the emergence of hybrid organisational forms. This has led to recognition that management control can no longer be confined to […]

Controllo manageriale e regolazione dell’identità organizzativa: la prospettiva dei critical management studies

Managerial control and identity regulation: a critical perspective The paper focuses on the relationship between organizational control, diversity management, identity regulation and  individuals’ subjectivities. Consistently with the Foucauldian post-structuralist approach, we particularly explore how the creation and management of diversities comprises a means for influencing the perception of individual and collective identities and regulating the […]

La produzione scientifica dei docenti italiani di Economia Aziendale. Un’analisi esplorativa nel triennio 2008-2010

The Scientific Production of Italian Scholars of Economia Aziendale. An Exploratory Analysis over the Period 2008-2010 The Italian university system is undergoing signicant changes, especially in terms of research evaluation. This evolution is even more significant for disciplines where the systematic analysis of research activity has only recently been introduced (such as Economia Aziendale). In […]