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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, Antonella Paolini, Anna Grazia Quaranta, Michela Soverchia

» 33
 
Managerial accounting and charity in hospitality enterprises

Maria-Gabriella Baldarelli

» 53
Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Vincenzo Fasone, Mariano Puglisi

» 71
 
Applying business analytics for performance measurement and management. The case study of a software company

Franco Visani

 

»

89
 
Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Davide Rizzotti, Claudia Frisenna

» 125

 

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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 of service businesses, such as transport companies, restaurants, public utilities, financial institutions, software companies and organizations delivering healthcare services.

Reasons for a thematic issue on performance evaluation in service companies are: the speed at which modern countries have made the transition to service-based economies, the emergence of new Internet-based services and ways of using services due to the spread of ICTs and the demand for new management control systems or metrics capable to respect services’ characteristics and their trends of change like the increasing involvement of costumers in service production.

Selected contributions coherently highlight the need to integrate financial performance metrics with the measurement of qualitative and non-monetary results like customer satisfaction and socio-environmental impacts, the shift from monitoring processes to focusing on service outcomes and the opportunity offered by ICTs to collect and elaborate a great amount of data on customers, processes and external sources and use them to improve service managers’ decision making.

Keywords: management control, ICT, public services, performance measurement, service co-production.

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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 still requires research. This study has two objectives. The primary purpose is to investigate the gap between DRGs price and the internal cost for the hospital. The focus on the nursing care and non clinical services is due to the increasing relevance of the health and social care domain and non clinical services as well. Secondly, we want to investigate the opportunity to implement, especially at the national level, accounting case mix systems. The analysis in a hospital in northern Italy provides some results and insights in both directions.

Keywords: DRG, case mix accounting, cost, hospital.

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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 by these companies without compromise their financial performance. To verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 has been carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship exists, even if with a decreasing correlation coefficient in the triennium.

Keywords: waste management companies, separate waste collection, financial performance, environmental performance.

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Managerial accounting and charity in hospitality enterprises

This paper has the objective of analysing the managerial accounting tools in the case of “Lentil as Anything” (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they “feel”. The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector.

Keywords:  managerial accounting, charity, hospitality industry, social enterprise.

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Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Innovative performance measures and business models. The case of Italian airport companies

Business performance measurement literature stated that traditional metrics based strictly on economic and financial perspectives are not longer adequate for the purpose of monitoring and evaluating business performance. Nowadays innovative performance measurement systems are needed to better understand the evolution of businesses.

Because of emerging business models a modification and a deep impact on the definition of companies’ boundaries occurs. Accordingly, the main aim of this paper is to offer a theoretical contribution to the definition of new and innovative performance metrics in the context of a dynamic industry such as airports.

In this work, through the case study method, an innovative system to performance measurement is provided and the so-called “business model value creation ratio” is proposed. This specific approach encompasses simultaneously both shareholder perspective (quantitative-financial measures) and customer perspective (qualitative and non-financial measures).

Keywords: performance, business model, aeroporti, strategia, controllo.

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Applying business analytics for performance measurement and management. The case study of a software company

The concept of Business Performance Analytics (BPA) represents the adoption of analytical methods to support strategy control and (re)formulation. The purpose of the paper is to explore the potential support that BPA can provide for performance management systems. The study, through an interventionist approach, empirically tests a 5-step BPA framework (Raffoni et al. – forthcoming -) and provides insights for further developments.

The longitudinal study, conducted at a company operating in the data-security industry, supported the analysis of BPA potential and offered a number of insights to refine the framework and shed light on critical organisational issues. This paper offers both theoretical and practical suggestions. It is one of the few attempts to investigate the potential of Business Analytics in enhancing strategic control. It provides insights in a practical framework that could be used to guide further research in the area and provides an account of potential challenges faced by businesses when trying to move to strategic control with a data-driven approach.

Keywords: Business Analytics, Performance Measurement Systems, Business Performance Analytics, Big Data.

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Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Audit Committee characteristics and Bank’s Risk Management. An empirical analysis of the European context

This paper examines how three Audit Committee characteristics (i.e., busyness, independence, and gender diversity) affect the effectiveness of its monitoring over bank risk taking and bank risk management strategies. It also explores whether country-cultural features shape the above relationships. Empirically, we analyse, using descriptive statistics and regression models, a sample of European commercial banks listed in the STOXX EUROPE 600 BANKS (ticker SX7P) between 1/1/2008 and 31/12/2013, investigating the direct impact of the Audit Committee characteristics on the bank risk taking, and the moderating effect on the risk-performance relation. In order to examine the role of national culture, we compare two subsamples of European countries, namely SIP (Spain, Italy and Portugal) and NON-SIP countries, characterized by different level of mutual social control, trust on stranger, and gender equality. Data regarding audit committee and board of directors were hand collected from each firm’s Internet site, while financial data concerning ROA, leverage, total assets and stock price series were collected from the Datastream database.

 Keywords: Audit Committee, Bank Risk, Culture, Busyness, Independence, Gender diversity.

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INDICE

Management Control

1/2017

Sommario

I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane

Antonella Paolini, Michela Soverchia

pag. 5
I sistemi di misurazione delle performance nelle università: considerazioni critiche sul sistema italiano

Natalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini

» 15
 
La disclosure nei Piani delle Performance delle università italiane. Intenti simbolici vs approcci sostanziali di legittimazione

Alessandra Allini, Adele Caldarelli, Rosanna Spanò

» 37
 
La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio

Sabrina Gigli, Marco Tieghi

» 61
 
Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici

Isabella Mozzoni, Simone Fanelli, Antonello Zangrandi

» 93
 
Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane

Andrea Francesconi, Enrico Guarini

» 115
 
La misurazione della performance sociale nell’esperienza dell’Università di Bologna

Federica Farneti, Benedetta Siboni, Carlotta del Sordo

» 137
 
Mission della rivista e norme redazionali » 167
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I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane

Information systems for control and performance evaluation in Italian universities

Law no. 240/2010 and subsequent legislation imposed on Italian state universities relevant changes to their governance and control systems. This phenomenon has created debates, studies and research on the consequent effects of changes, still going. Furthermore, universities are, especially in Italy, public administrations interesting and peculiar, characterized by common elements to other public entities, but also by distinctive and almost unique features.

This issue of Management Control includes six papers related the performance measurement and evaluation in the Italian universities. This issue is analyzed for as performance should be according to recent legislation, but also for how it should be according to the management and accounting principles not adopted by law, which could support internal decision-making processes (at the single university level) and external (at ministerial level, in terms of public policies).

Some critical issues emerged: the difficult integration of information systems useful for control and decisions; the habit to use cash accounting, with no consideration of operations’ economic aspects, it’s hard to overcome as a mentality and organizational processes; past practices in measuring/assessing teaching and research processes determined their excessive autonomy, while they should be integrated with each other and with the overall universities’ functioning.

Keywords: Performance Measurement Systems, Italian Universities, Performance plans, disclosure, accrual accounting, performance-based funding, social reports.

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I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano

The performance measurement systems in universities. Critical considerations on the Italian system

Performance Measurement Systems have long since been adopted by universities. They have been developed in part as a result of reforms introduced by the wave of the New Public Management, but also as consequence of the harmonization process of the education systems which have affected many countries, particularly in Europe. This paper provides an overview of the Performance Measurement Systems adopted in most European countries and introduces a critical analysis of the Italian system, focusing on the three main university missions that require evaluation. These are: research, teaching activities and transfer of technology, all of which are affected by the administrative activity. Through a documentary analysis, particular attention is given to the guidelines issued recently in Italy by the National Agency for the Evaluation of the University System and Research (ANVUR).

From a critical analysis of the systems currently adopted in Italy, taking into account also the systems in other countries, the need to view university performance in a more holistic manner emerges. This would lead towards an integrated assessment of the three main missions that each university is required to accomplish.

Keywords: Performance Measurement Systems, Italian Universities, ANVUR guidelines.

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La disclosure nei Piani della Performance delle università italiane. Intenti simbolici vs approcci sostanziali di legittimazione

The disclosure in the Plans of the Performance of the Italian University. Symbolic intent vs substantial legitimacy approaches

This research focuses on the Performance Plans drawn up by Italian universities, to understand whether the information conveyed in this documents are able to achieve increasing transparency and greater accountability – fulfilling the willingness expressed by recent regulatory attempts – or if, conversely, they constitute a mere symbolic compliance effort. The study embraces the legitimacy framework and relies upon a meaning oriented content analysis of 66 Performance Plans. The main findings show little strategic value underlying Performance Plans, as well as the persistence of certain information gaps on key areas of strategic importance, offering a noteworthy contribution not restricted to the academic debate, but valuable for policy makers and practitioners.

 Keywords: University, Performance plane, disclosure, legitimacy.

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La riforma del sistema informativo-contabile de-gli atenei italiani. Una proposta di analisi del nuovo modello di bilancio

The reform of the accounting information system of Italians universities. A proposal of analysis of the new model budget

The reform of the financial accounting system in Italian Academia. A first assessment of the University settings and performance through the analysis of the renewed financial reporting.

In the context of a wider redesign of Italian university information systems, the shifting from the cash to the accrual accounting approach represents a radical change on the ways to communicate financial and economic information to the stakeholders. At the same time, this also implies an overall transformation of Universities’ internal and external relationships. Such revolutionary changes are determining, in fact, significant modifications both for organizational mechanisms and for decision-making processes. In particular, new priorities seem to shape the governance system, as well as the relationships between the Dean and the other institutional bodies: Board of Directors and Academic Governing Council (Senato Accademico), in particular. The introduction of new tools for external communication offers, therefore, a different representation of university’s structure and performance, affecting the interactions between University and its stakeholders. With the aim to explore such changes, we propose a preliminary analysis of the renewed financial reporting – according to the reform of D.M. n. 9/2014 – of a sample of Italian Universities. In particular will be considered the income statements and the balance sheets at 30 April 2015.

 Keywords: university, accrual accounting, financial reporting, accounting change.

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Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici

Comparing economical-financial performances of Universities. A ratio-based model

In Europe and in Italy, Universities are pressured to increase their performance. As a matter of fact, recently, several national governments have introduced quasi-market mechanism, pursuing the aim of encourage competition among Universities, improving efficiency, effectiveness and increasing economic viability. In this scenario, the practice of benchmarking is becoming more important as it provides a realistic approach for assessing the performance in critical areas for learning from the experience of other organisations. However, the majority of performance indicators only refers to the two main core activities of University (research and teaching), underestimating the economical-financial performances. The idea is to provide managers with a multidimensional performance evaluation system, which also consider the accounting dimension as an essential element to support strategic decisions. The paper aims to define a set of balance sheet ratios, which take into account the peculiarity of University management, meanwhile developing data-benchmarking process for monitoring and compare economic and financial dynamic in higher education institutions.

Keywords: higher education, benchmarking, balance sheet ratios.

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Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane

Performance-based funding and resource allocation systems. An empirical analysis in Italian Universities

This article presents the results of an empirical research aimed to investigate the relationship between performance-based funding (PBF) systems and resource allocation systems within public sector organizations. This research is focused on the mechanisms for allocation of new faculty positions in Italian public universities, which are characterized by an increasing relevance of PBF over the last years. This context allows us to assess both the coherence between universities’ performance measurement systems and the PBF system and the awareness of its effects. Results show, with few exceptions, a high degree of maturity in the design of universities performance measurement systems. These systems have been primarily designed to be consistent with universities’ organizational context and strategies so avoiding a simplistic transposition of performance indicators drawn from the PBF system.

Keywords: higher education, public universities, performance measurement systems, performance-based funding, resource allocation.

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La misurazione della performance sociale nell’esperienza dell’Università di Bologna

The social and environmental performance measurement at the University of Bologna

New Public Management principles have led to a growing number of public organisations to use social and environmental performance measurement tools, such as social reports, to be accountable in terms of results, social and environmental impacts. Thus, social report, with reference to the state universities, is developing. This article analyses, the process to develop a social report and the consequential performance measurement in terms of social and environmental impacts. The social report of the studied organisation is an expression of the following functions: (1) transparency of the activity, (2) internal governance (3) stakeholders engagement and (4) measurement of the economic, social and environmental impacts provide with reference the territory. The case study method is used to develop this research. We have applied it to the University of Bologna, which is a large-university that has included in its stated (set out in the Charter of the University to be therefore developed consistently every year) reporting system the social report.

Keywords: environmental performance, social reports, social and environmental impacts.

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INDICE

Management Control

3/2016

 

Sommario

_

Percorsi di integrazione tra auditing e controllo di gestione

Luciano Marchi, Giulio Greco

pag. 5
Fattori influenti sull’efficacia del whistleblowing come strumento di controllo interno

Davide Rizzotti, Sebastiano Lombardo

» 9
I rischi derivanti dall’implementazione del cloud computing: un’indagine empirica nelle PMI Italiane

Adele Caldarelli, Luca Ferri, Marco Maffei

» 27
Performance Audit in the Public Sector. What is the contribution to the Performance Management?

Luciano Marchi, Manuela Bertei

» 49
The increasing relevance of managing costs of poor quality (CoPQ). The case of the natural mineral water industry

Pier Luigi Marchini, Luca Fornaciari

» 65
The efficacy of performance management system in healthcare. A literature review and research perspectives

Marco Tieghi, Sabrina Gigli, Laura Mariani

» 97
La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

Elio Borgonovi, Fabio De Matteis, Daniela Preite

» 117
The role of Eco-control in the implementation of Sustainable Business Models

Giacomo Fabietti, Francesca Trovarelli

» 141
La trasformazione del modello di business nel sistema fieristico italiano

Massimo Albanese

» 173
 
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Percorsi di integrazione tra auditing e controllo di gestione

Integration patterns between auditing and management control

This article reviews the research streams published on this journal. We review the journal integrated research approach within the planning, management and information systems fields. Integrated analysis regards the internal-external dimensions, as well as the public-private dimension of the firm. The article links these themes to the papers included in this issue.

Keywords: auditing, management control, performance, private sector, public sector

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Fattori influenti sull’efficacia del whistleblowing come strumento di controllo interno

Factors affecting whistleblowing effectiveness as internal control mechanism

In order to enhance internal control effectiveness in detecting frauds, Anglo-Saxon firms are developing internal whistleblowing channels and procedures. Some attempts also exist in the Italian context. With our study we discuss about factors affecting the effectiveness of these procedures in an unfavorable context, such the Italian one, characterized by cultural peculiarities.

We experimentally observe the intentions of subjects to report fraud using the internal channel and we explore the effect of evidence strength and internal monetary rewards. Across treatments, we find that evidence strengths are not able, alone, to stimulate subjects to report fraud using the internal channel while internal monetary rewards appear to better motivate whistleblowing. The stronger effect of monetary rewards compared to evidence strengths is a concern that must be carefully taken into account in designing effective internal fraud reporting procedures, in order to avoid opportunistic behaviors of informers without weakening whistleblowing effectiveness.

Keywords: whistleblowing effectiveness, internal control, evidence strength, rewards; fraud.

MC2016.3_1_RIZZOTTI_Appendice

 

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I rischi derivanti dall’implementazione del cloud computing: un’indagine empirica nelle PMI Italiane

Risks arising cloud computing adoption. Empirical evidences from Italian SMEs

This paper examines the issues relating to the implementation of cloud computing in Italian SMEs. The aim is to measure the perception of the risks usually associated to the introduction of cloud computing in Italian SMEs identified as first-time adopters. The analysis relies upon a questionnaire disseminated through 400 individuals belonging to the Accounting and/or Information and Communication Technology divisions of 200 Italian SMEs, during the implementation phase of cloud computing. The survey was conceived as to obtain information about the perceived risks in terms of likelihood and impact before cloud computing adoption and after six months of implementation. The data gathered were therefore helpful to put into light the perceived risks of cloud computing implementation. The results show that there is a strong risks perception before this tool implementation indipendentely from the personal experience of the respondent. Hence, this research contributes to the ongoing debate on cloud computing potential in firms, deepening the issues relating to its introduction.

 Keywords: cloud computing, ICT, rischi.

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Performance Audit in the Public Sector. What is the contribution to the Performance Management?

This paper examines possible future improvements of performance audit/performance management relationship in the public sector. Performance measurement, management and audit are strictly linked and influence each other. Scientific literature highlighted the coexistence of two contrasting sides. On one hand the positive side regards, for example, accountability and performance improving. On the other hand, a wrong use of performance audit process might lead to several problems such as: unintended consequences, performance paradox etc. Based on these premises, the research investigates on whether the performance audit really makes the difference, that is, how much performance audit contributes to performance management. This paper does not give an answer to this question but rather highlights the drawbacks and weak points as they come out from the analysis of various studies.

Keywords: Performance Audit, Performance Management, Public Sector, Performance Paradox

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The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry

The paper studies the relation between the “Cost of Poor Quality” (CoPQ) and the sustainability approach of the companies.

For years, management believed that it was too expensive to provide high-quality products and service to customers, and used this motivation to keep companies output far from reaching its full potential. During the last years of the XX Century, management’s attitude began to change as they found that in international markets quality products provided a greater return on investment and increased the organization’s market share (Harrington, 1999). As a result, a great deal of attention was focused on improving the quality of output from all employees and from all the internal and external processes of the company.

The present contribution aims to analyze the relationship in business firm between non-quality cost and the sustainability approach, and in particular if the introduction of a management control system aimed at reducing CoPQ may increase the environmental sustainability of a company, so encouraging to reconcile the financial perspective with the not financial one. To do this, the study is accompanied by a description of case study concerning a middle company placed in Italy in the bottling, production and distribution of natural mineral water industry, that has recently pursued the way of the definition of CoPQ also for the purpose of a sustainable growth.

Keywords: Management Control System, Cost of Poor Quality, Non-Quality Costs, Sustainability, Environmental and Social Performance, Corporate Social Responsibility.

MC2016.3_4_MARCHINI_Table-2

MC2016.3_4_MARCHINI_Table-3

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The efficacy of performance management system in healthcare. A literature review and research perspectives

The aim of this paper is to assess and systemize the antecedents of Performance Management Systems (PMSs) effectiveness, highlighting under which conditions, PMSs are able to produce the expected results in healthcare organizations. Through a literature review by keywords research of the papers on PMSs effec-tiveness in healthcare, the condition affecting PMSs effectiveness have been summarized.
Such conditions refers to PMSs’ architectural elements, organizational context, and implementation approach. Their impact on PMSs effectiveness is measured in terms of their ability in orienting behaviours, and in terms of organizational per-formance improvement.
The results of this literature review highlight how public policies can be implement-ed with the aim improve the effectiveness of PMS in healthcare through the pro-motion of both a culture of evaluation among caregivers, and the acceptance of PMS at individual organization level, as well as through the reduction of the know-ing-doing gap between management scientists and healthcare professionals.

Keywords: Performance management system, Effectiveness of performance system, Healthcare, Performance measurement, Hospital, Primary care, Literature review.

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La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

The size of political expenses in the medium-large Italian local authorities between efficiency and political legitimation

The phenomenon identified as “the cost of politics” is becoming increasingly widespread and in order to investigate it without falling into clichés, the present work has the purpose to detect and observe the size of this phenomenon to give a support to control activities and provide food for thought in terms of transparency and cutback policy. In a sample of 95 Italian local authorities a comparative method has been used on the annual report item related to political costs. The analysis shows the amount of these expenses in absolute values, that their variability leads to some reflection on the nature of the items accounted under the political costs and that their percentage is not particularly high (leading to some reflection on financial cutback decisions).

Keywords: Political costs and (de)legitimation, accounting transparency, Italian local authorities.

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The role of Eco-control in the implementation of Sustainable Business Models

Growing awareness of the need for companies to embed sustainability principles within them in order to contribute to the transition to different paradigms of development, production and consumption led scholarly efforts to focus on the concept of Sustainable Business Model (SBM). In this regard, literature highlighted different factors on which the implementation of SBMs should depend. Among these factors, eco-control systems has been explored and portrayed as necessary for implementing environmental strategies. However, studies on eco-control systems limited their attention to their relationships between these systems and environmental performance, whereas overlooking their potential role in implementing other performance dimensions within a broader concept of SBM. Given this premise, the paper explores the role of eco-control in the implementation of SBMs, by analysing the case of Salcheto, a winery located in Montepulciano (Siena). Evidence found suggests that, in the case analysed, eco-control has played a key role in the implementation of a SBM, despite its effects were mainly concentrated on environmental and economic dimensions of sustainability.

 Keywords: Management Control Systems, Eco-control, Sustainable Business Models.

MC2016.3_7_FABIETTI_Table-1

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La trasformazione del modello di business nel sistema fieristico italiano

Recent developments in the business model of the exhibition industry in Italy

The article analyses the evolution of the fair industry in Italy since the outbreak of the financial crisis in 2008. In particular, the article examines the performance achieved by a sample of Italian exhibitions between 2008 and 2011 – at the apex of the financial crisis – and the strategies and the business model adopted/modified to respond to the crisis. In the years under consideration, the exhibitions analysed experienced a meaningful reduction in their economic performance. Larger exhibitions, however, suffered less than smaller exhibitions in terms of profitability. This may be due to the fact that larger exhibitions have successfully pursued an internationalization strategy that has, at least partially, balanced out the negative effects of the financial crisis. Smaller exhibitions may follow suit, or may decide to focus their activity on a small number of relevant events and exhibitions, in order not to disperse the few resources that the crisis has left them to count on.

Keywords: exhibition industry, Italy, financial crisis, profitability, internationalization, collaborative strategy.

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Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi

[Editoriale]

I contributi raccolti in questo numero di Management Control sono stati originariamente presentati nel Workshop “Misure di performance e sistemi di informazione e controllo nei nuovi ambienti socio-economici” tenutosi a Catania il 22-23 ottobre 2015. L’organizzazione di tale evento ha avuto come motivazione principale la presentazione di alcuni risultati del progetto di ricerca nazionale (PRIN 2008) dal titolo “Gestione strategica dei costi e delle performance per le sfide della competitività e della sostenibilità”.

Questo progetto nazionale si è articolato in tre unità operative locali, ciascuna con un proprio segmento di ricerca, ben individuato e interconnesso con quello delle altre. In particolare:

  • l’unità di ricerca I della Scuola Superiore Sant’Anna di Pisa (Responsabile nazionale e dell’unità Lino Cinquini) si è occupata della gestione strategica dei costi e delle performance per il vantaggio competitivo sostenibile;
  • l’unità di ricerca II dell’Università di Pisa (Responsabile Riccardo Giannetti) si è occupata della gestione strategica dei costi e delle performance nello sviluppo di nuovi prodotti-servizi;
  • l’unità di ricerca III dell’Università di Catania (Responsabile Rosa Alba Miraglia) si è occupata delle misure di performance in contesti di cooperazione interaziendale.

La ricerca si è rivolta pertanto verso l’analisi dell’evoluzione dei sistemi di costing e di misurazione delle performance utilizzati per il supporto alle decisioni strategiche e per il controllo di gestione a livello d’azienda/business unit.

I lavori pubblicati in questo volume costituiscono le relazioni presentate nel Workshop direttamente collegate al PRIN indicato, ed alcuni paper selezionati tra quelli presentati nello stesso Workshop, che ha rappresentato un momento di riflessione di elevato valore scientifico su questi temi.

Il problema di ricerca che lega tutti i contributi è l’impatto che la complessità ambientale ha sugli strumenti di gestione dei costi e sul sistema di misurazione delle performance (SMP). In particolare, essi mettono in evidenza la criticità del rapporto tra le dimensioni chiave per il vantaggio competitivo dell’azienda, gli strumenti di gestione dei costi e le misure di performance. In queste pagine si chiariscono innanzitutto quali nuove dimensioni si ritengono fondamentali per il vantaggio competitivo dell’azienda; si esamina quindi il rapporto tra tali dimensioni, gli strumenti di gestione dei costi e il SMP; si individuano infine le tendenze evolutive degli strumenti di gestione dei costi e del SMP che emergono dai contributi pubblicati in questo numero.

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La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?

Environmental sustainability in the company: what relationship between voluntary disclosure and internal management?

The dimension of environmental sustainability within the business activities represents a theme of growing importance. This paper analyses the relationship between “voluntary disclosure environmental” and “internal environmental management” in order to understand if and how the two dimensions are related and consistent with each other. The internal environmental management is considered, in particular, as the company’s attention towards environmental sustainability as part of the systems internal decisions and implementation of sustainability practices. From the theoretical point of view, the study identifies four categories representative of possible associations, making use of a matrix representative of the high-low two dimensions indicated and defined in accordance with previous studies. The test sample is represented by forty-four companies operating in sectors considered at high environmental impact. The results show a prevalence of internal environmental management practices than the voluntary disclosure.

Keywords: environmental management, voluntary disclosure environment, environmental accounting, environmental sustainability.

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Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili

The role of cost management for sustainable new product development

The literature on performance measurement in Research and Development addresses several topics. This paper investigates the role played by cost management in new product development activities. Particularly the adoption of Activity-Based Costing/Management, Target Costing/Design to Cost, Life Cycle Costing, Total Cost of Ownership is investigated through a survey of 65 companies working in Italy. The findings are interesting because they highlight how firms in Italy reacted to the increased competition and price stagnation during the economy slowdown. Firms respond to the crisis by developing new green products and services mainly in order to satisfy needs of loyal customers, acquire new customer in the same market and increase profitability of sales. Furthermore it emerges a significant strategic orientation towards sustainability and a considerable implementation of cost management tools on development activities focusing on Activity-Based Costing/Management and Life Cycle costing, mainly on those firms more oriented toward sustainability strategies.

Keywords: new product development; cost management; Activity-Based Costing; Target Costing; Life Cycle Costing; Cost of Ownership; sustainability strategies.

JEL Classification: M10, M40, M41, Q56

management-control-cover-150x180

Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano

Control model and performance measures in supply relationships between firms. Empirical research in the context of Italian

Over the last decades several management accounting contributions have focused on interfirm context in order to investigate the forms of controls applied to manage the supplier relationships. The present study aims to analyze the factors which could influence the effectiveness of the interorganizational performance measures, more specifically, it highlights how the interorganizational control model (control mechanisms) can explain the use of them. This contribution reviews the results stemmed from an empirical research conducted in the Italian context which investigated how the interorganizational control model can influence the use of interorganizational performance measures.

Keywords: Interfirm relationships, management control, performance measurement, Italian context.