Scuola di Metodologia della Ricerca

La Scuola SIDREA-AIDEA di Metodologia della Ricerca si svolgerà a Palermo dal 4 al 7 ottobre 2018 con il coordinamento scientifico del prof. Marcantonio Ruisi ( affiancato dal  prof. Sergio Paternostro (

Referenti SIDREA-AIDEA: prof. Luciano Marchi ( e prof. Stefano Consiglio (

Si presenta di seguito il programma della scuola:

PROGRAMMA Scuola Metodologia Ricerca-Palermo 2018


Call for Track Proposal – itAIS & MCIS Conferences 2019

Per ulteriori informazioni è possibile consultare il seguente link:

Tavola Rotonda sulla Valutazione delle Riviste

Nella tavola rotonda si discuterà sulla situazione attuale e sulle prospettive di cambiamento dei sistemi di valutazione delle riviste, con particolare riferimento alla regolamentazione ANVUR e al modello valutativo AIDEA. Si commenteranno inoltre i risultati del sondaggio SIDREA.

SIDREA Roma 18.12.2018

Dipartimento di Economia Aziendale dell’Università di Roma Tre

Roma, 18 dicembre 2018, ore 14:00

Call for papers Piccola Impresa/Small Business

Si segnalano le seguenti special issue per la rivista Piccola Impresa/Small Business.

Call for paper “Innovation in Family Firms”

Guest Editors:Alfredo De Massis, Emanuela Rondi, Salvatore Sciascia,

Deadline per la submission dei full paper: 30 Giugno 2019


Call for paper “Social Capital, Entrepreneurship & Entrepreneurial Ecosystems”

Guest Editors: Léo-Paul Dana, Paola Demartini, Veland Ramadani, Giovanni Schiuma

Deadline per la submission dei full paper: 30 Luglio 2019


Call for paper SC_ Ent_&_EE

Call for paper FB_DEF (1)


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 and experiences, from which to draw inspiration (A) for management control systems’ adoption and development (that could be more useful), as well as (B) for their continuous analysis. This issue focuses on specific management control systems’ evolutions (using different research approaches):

  1. aimed at benefit from the current availability of big data and new information systems;
  2. related to the wine sector;
  3. that occur along the business life cycle (in particular, to prevent and face economic crisis).

Keywords: management control change, big data & new information systems, wine sector, business life cycle, crisis & turnaround.


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 launch of two financial projects:
1) standardization of reporting procedures for all subsidiaries to comply with kpi ISO-TS/IATF rules
2) introduction of industrial costing for the largest branch within the group.
It has been conventionally defined as follows: Cost Accounting aimed at determin-ing the cost of product from industrial point of view of bill of material and routing, Managerial Accounting aimed at detecting cost by cost center, Management Ac-counting for realization of interim reporting.

Keywords: Cost Accounting, Bill of Material, Routing, Managerial Accounting, Cost Center, Management Accounting, Financial Reporting


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 to support the decision-making processes. The aims of this preliminary analysis is twofold. To draw a picture of the progress of studies regarding BI and BA in the era of BD, identifying the research centres that dealt with this topic, the major journals for the research purpose and the main research lines. To understand the relationship between these three key concept analysing publication and conference proceedings in different disciplinary fields.

We consider the Web of Science database, and we select 25 documents. According to this analysis, we identify three main streams of research concerning decision process challenges, the fields of employment of BI and BA technologies, and implementation methodologies. We also highlight the importance to develop research on the differences and the interconnections between BI and BA, the field of adoption of predictive and prescriptive models.

Keywords: Literature Analysis, Literature Review, Business Intelligence, Business Analytics, Big Data, Business Data Analytics.

Tabella 5_ Collocazione-Prodotti-Ricerca

Tabella 7_Confronto-Concetti



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 and medium-sized enterprises (SMEs). In particular, the analysis of the case study shows how the adoption of a Decision Support System (DSS) by a SME has led to the formalization of some control activities traditionally processed in a consuetudinary way in the agricultural sector. The analysis also revealed that the company manager has played a decisive role in the introduction of the DSS and that the implementation of such an innovation has improved the awareness of managerial and production actions with a view also to sustainability issues.

Keywords: Big data, DSS; Programming & Control, Agricultural SME, Integrated Governan

Figura 3_Prospetto-Informatico


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 management (evaluated in terms of investment in R&D and management of key-factors, activities and instruments) on performance, identified by profitability efficiency based on a sample of 109 winegrowing SMEs.

The research contributes to filling the gap in the literature where there is a lack of innovation studies in mature sectors and provides information to help wine managers and owners improve their business by identifying the best business investment area.

Keywords: innovation, process management, wine sector, SMEs, performance, Data Envelopment Analysis (DEA).

Table 2_CRR-BCC-Models

Table 5_DEA-Efficency


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 control systems, able to provide some rational information more and more necessary in guiding appropriate decision-making processes and competing in the global markets. Despite this, the Italian wine sector is characterized by a large presence of small-medium sized enterprises (SMEs), which generally show greater difficulties in approaching to management control systems, mainly linked to the lack of human and economic resources. In the light of these premises, the contribution analyzes the evolution of management control system along the life cycle phases of an Italian winemaking SME, investigating its role in ensuring company survival and development. The case study confirms the fundamental role played by an accurate process of management control and performance measurement in supporting business growth and development, also highlighting its specific implementation methods. In particular, it emerges that accurate control and performance measurement activities can provide rational information on which to base company decision-making process and build the business success.

Keywords: Wine Industry, Performance Management evolution, Company’s Life Cycle, Decision Making, Strategy support.

Figura 1_Andamenti-Storici

Tabella 1_indicatori

Tabella 2_Risultati-Gestionali


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 cases describe turnaround processes that were implemented as a result of crises of different kinds, which were not always diagnosed promptly. What they share is the owner’s determination to avoid the worst consequences of an uncontrolled degenerative process, also and mainly by introducing interesting innovations in the measurement systems. Studying these business scenarios led to confirm a high vulnerability of those SMEs that rely on outdated administrative structures and professional skills, unsuitable for fulfilling alerting functions and supporting decision-making activities, which are key in the ordinary operation of a company and, even more so, during a company’s recovery and relaunch.

A brief description of the case studies, provides the empirical material used for testing the proposition and the research questions posed in this exploratory work. The conclusions reached in this paper are meant to provide a real, albeit partial, representation of the management problems that typically affect distressed companies, with a special emphasis on the peculiarities of the management control systems implemented in these enterprises. Our summary, despite its limitations, is symbolically handed over to the scientific community in the hope that later studies will refine the outcome of this exploratory investigation. The aim is to formulate increasingly more detailed suggestions on the design criteria of effective control systems for the benefit of those economic operators that wish to adopt them in order to improve their company’s performance.

Keywords: crisis, recovery, turnaround, SME, economic measurement systems.


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 in a wealthy region of Italy, Emilia-Romagna, and it is well known for a local system of informal aggregations based on shared socioeconomic links. Thus, using AIDA’s database, we analyse the top 100 companies by revenue (excluding financial and holding companies) in the three provinces of Romagna: Forlì-Cesena, Ravenna and Rimini. More in detail, after finding that the trend of the means of six financial ratios has improved in the defined period, with the exception of ROE, the six ratios are used as variables to perform a cluster analysis. In the first analytical step (based on the single-linkage method) companies are shown to mostly gather into a main cluster, although with the presence of several isolated outlier companies. The second step (based on Ward’s method) proposes a more detailed analysis resulting in 4 clusters during the specified period. Over time, clusters change more in terms of their members than in their territorial and/or sectorial composition. Finally, the general recovery trend is confirmed, with two exceptions: (i) a cluster rich of outliers gathering the worst performances and slowly emptying over time; (ii) the most numerous cluster, showing a decreasing trend in the degree of coverage of financial charges. The limitations highlighted in the conclusion suggest the need for further research.

Keywords: performance, profitability, financial risk, cluster analysis, Romagna.



Management Control 3/2018


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

»   31
L’impatto dei Big Data sulle attività di pianificazione & controllo aziendali: un caso di studio di una PMI agricola Italiana

Sebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni

»   59
High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector

Simona Alfiero, Laura Broccardo, Massimo Cane, Alfredo Esposito

»   87
Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D’Ambra vini s.r.l.

Maria Pia Maraghini, Gianluca Vitale

» 111

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

Anna Maria Arcari



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

Stefania Vignini, Tiziana De Cristofaro

» 157
Mission della rivista e norme redazionali » 183

Strumenti di Visitor Satisfaction a supporto della Performance Information: un caso esplorativo nel contesto museale italiano

La valutazione delle performance dei musei necessita l’adozione di strumenti in grado di stimolare la partecipazione dei visitatori, in quanto attori del processo di creazione del valore. In tale prospettiva gli studi manageriali focalizzati sulla visitor satisfaction presentano varie soluzioni a ciò finalizzate. Fra queste ultime si annoverano, quali strumenti maggiormente utilizzati, il questionario e il guest book, oggetto di comparazione nel presente caso di studio (i Musei civici di Pavia). L’indagine condotta sottolinea l’opportunità di combinare l’uso di strumenti complementari di produzione di informazioni – routinarie e non – per rispondere alle istanze conoscitive sulle performance museali. Dalla discussione dei risultati derivano nuove direttrici di ricerca nell’ambito del performance management system applicato al contesto museale.

This paper aims to demonstrate the capability of Visitor Satisfaction tools, such as questionnaire and guest book, to produce performance information. Moreover, the gap between museum studies and practices has been highlighted. In order to achieve the research aims, an interpretative approach, based on an explorative case study (the Municipal Museums of Pavia), has been chosen. The findings underline the informative power of Visitor Satisfaction tools, stressing the heterogeneity and the complementarity of information produced by different kinds of techniques. Hence, the need to integrate information, both -“routine” and “non-routine”- within the museum performance management system.

Keywords: visitor satisfaction, performance information, museum management

8th Workshop on Accounting & Regulation (EIASM)

Dear Colleague,
with this message we would like to draw your attention to the 8th International Workshop on Accounting & Regulation to be held in Siena next year – June 27-29, 2019 – organized by the University of Siena in collaboration with the EIASM.
In the Eighth Workshop on Accounting & Regulation the Journal of Management and Governance (JMG) is involved and will launch a Special Issue on Governance and Accounting Regulation.

The Workshop will be held at the Santa Chiara Lab – University of Siena (Via Valdimontone, 1)

– Deadline for submission of abstracts and draft papers March 18th, 2019
– Authors notified of acceptance April 15th, 2019
– Deadline for submission of full papers and registration May 27th, 2019

For more information please see the attached call for papers.

For more information please visit:

Kind regards,
Roberto Di Pietra, Günther Gebhardt, Stuart McLeay, Joshua Ronen



Grave Lutto per la scomparsa della collega ISA MARCHINI

Sabato 10 novembre, nella sua città natale di Genova, è venuta a mancare  la collega Isa Marchini, Professore Emerito dell’Università di Urbino.

Ci piace ricordare il grande contributo che Isa ha dato all’Economia aziendale, grazie anche alla sua acutezza scientifica, profondità intellettuale e vivace umanità.

La cerimonia funebre si svolgerà in forma privata, martedì alle ore 10, al cimitero di Staglieno a Genova, con la presenza solo degli amici e dei colleghi a Lei più vicini.

Call for Papers – IFKAD Conference Matera 2019

E’ attivo il call for abstract dell’International Forum on Knowledge Dynamics “Knowledge Ecosystems and Growth” che si terrà a Matera nei giorni 5-7 giugno 2019.

La scadenza per la presentazione degli abstract è il 15 gennaio 2019.

Ulteriori informazioni in merito al call for abstract e alle special tracks del Convegno sono consultabili al seguente link:

Scuola di Metodologia della Ricerca SIDREA 2018: sintesi attività

Dal 4 al 7 ottobre 2018 si è svolta a Palermo la Scuola di Metodologia della Ricerca della SIDREA con il patrocinio dell’Accademia Italiana di Economia Aziendale.

Il lavori hanno preso il via con i saluti del Presidente Luciano Marchi e l’introduzione del coordinatore Marcantonio Ruisi.

L’iniziativa, in continuità con altre 5 precedenti edizioni dell’omonima Scuola AIDEA, ha visto coinvolti ancora una volta i professori: Serena Chiucchi, Lino Cinquini, Massimo Costa, Arabella Mocciaro e Antonio Parbonetti.

Leggermente rivista la formula: ai tradizionali temi (approcci epistemologici applicati alla scienze sociali, metodi quantitativi e qualitativi, valutazione e internazionalizzazione della ricerca, processo di referaggio) è stato aggiunto un laboratorio incentrato sulle tesi di dottorato dei partecipanti alla Scuola, guidato dai proff. Lino Cinquini e Antonio Parbonetti con il supporto dei proff. Marcantonio Ruisi e Sergio Paternostro.

14 i partecipanti finali del percorso provenienti dall’Università degli Studi di Chieti-Pescara, dall’Università degli Studi di Palermo, dall’Università Parthenope di Napoli, dall’Università Politecnica delle Marche, dall’Università degli Studi di Torino, dall’Università degli Studi “Vanvitelli” di Napoli.

Grande entusiasmo dei partecipanti sintetizzati da alcuni passaggi del messaggio ricevuto da Michele G.: “Posso dire senza esitazioni che la summer school è stata una fantastica esperienza sia dal punto di vista professionale, che dal punto di vista umano. […]. Spero vivamente che questa tradizione possa andare avanti ancora per diversi anni”.

Discussione in Senato su nota di aggiornamento al DEF del Senatore Turco

Si comunica che, in data 11 ottobre 2018, si è tenuta in Senato la discussione sulla nota di aggiornamento al Documento di Economia e Finanza per la sua successiva approvazione.

E’ intervenuto, in proposito, il senatore e collega Mario Turco, sottolineando l’importanza della ricerca scientifica e delle università, soffermandosi sullo stato dell’arte in Italia, sulla riduzione del fondo di finanziamento ordinario e sul ruolo dei ricercatori universitari.

Il video dell’intervento e disponibile di seguito:

Giornata di studio “La cultura economico aziendale in Italia a 30 anni dalle riforme nel settore pubblico”

Il giorno 19 ottobre 2018 si è tenuta presso l’Università di Pisa (Dipartimento di Economia e Management” la giornata di studio intitolata “La cultura economico aziendale in Italia a 30 anni dalle riforme nel settore pubblico”.


Per ulteriori informazioni è possibile visitare  la pagina web:



Call for Papers Piccola Impresa Small Business – Research Areas and Emerging Challenges in Small and Medium Tourism Entreprise

E’ attivo il call for papers della rivista Picca Impresa/Small Business dal titolo “Research Areas and Emerging Challenges in Small and Medium Tourism Enterprise”.

I guest editor sono Giacomo Del Chiappa e Anestis Fotiadis.

Gli abstract dovranno essere presentati entro il 30 settembre 2018.



Procedura Selettiva per n. 1 posto di professore II fascia Secs-P07 presso Università di Bergamo

E’ indetta una procedura pubblica di selezione per la copertura di n. 1 posto di professore di II fascia per il SSD SECS-P07 “Economia Aziendale” mediante chiamata ai sensi dell’art. 18, commi 1 e 4 della legge 30.12.2010 n. 240 presso l’Università degli Studi di Bergamo.

Il termine per la presentazione delle domande di partecipazione è il 6 settembre 2018.

Ulteriori informazioni sono disponibili al seguente link:

Nuovo Bando Abilitazione Scientifica Nazionale 2018-2020

E’ stato pubblicato il bando Candidati ASN 2018-2020 con il D.D. 2175/2018 “Procedura per il conseguimento dell’Abilitazione Scientifica Nazionale alle funzioni di professore universitario di prima e seconda fascia”. Gli interessati possono presentare la domanda di partecipazione a partire dal 10 settembre 2018. Il Decreto del Ministro 589/2018 ha stabilito i valori soglia.

Inoltre, sono stati estratti i nominativi dei  Commissari ASN 2018-2020.

I nominativi estratti per il settore 13B1 sono i seguenti:

  1. Aldo PAVAN – Università di Cagliari
  2. Alberto NOBOLO – Università di Milano Bicocca
  3. Giuseppe SANNINO – Universita della Campania
  4. Riccardo TISCINI – Università Telematica Mercatorum
  5. Massimo POLLIFRONI – Università di Torino


Workshop Reti Sanitarie (Firenze)

Il Workshop “Reti Sanitarie fra volontarismo e prescrizione. Ricerca scientifica ed esperienze operative a confronto” si è tenuto presso l’Istituto degli Innocenti a Firenze nei giorni 28 e 29 settembre 2018.

Programma 2018

RIREA Special Issue 2019 – Call for paper 2018

E’ attivo il Call for paper 2018 “Integrated Thinking and Reporting in practice: challenges, opportunities, and future directions of research” della Rivista Italiana di Ragioneria e di Economia Aziendale/Italian Accounting Review.

I Guest Editors: Prof. Cristiano Busco (LUISS University, Rome & Roehampton University, London), Prof. Alessandro Lai (University of Verona), Prof. Chiara Mio (University of Venice), Prof. Angelo Riccaboni (University of Siena).


La scadenza per la presentazione dei contributi è il 30 settembre 2018.


RIREA Special Issue 2019 – Call for Paper 2018_1