Constructing servitization strategies. Accounting information in supporting NPD processes

In the last decades, a fruitful stream of research has paid attention to the servitization strategy analysing the role of accounting in supporting it. We deeply investigate the role of accounting information in verifying the validity of a servitization strategy. Drawing on the pragmatic constructivism, we identify the key elements of servitization strategy associated to possibilities, facts, and values that could contribute to transform new possibilities into factual possibilities. Focusing on New Product Development (NPD) processes, we aim to analyse the use of accounting information in managing two development projects. In particular, the accounting information, acting as a communication means can verify the validity of a company servitization strategy in order to complete the construction of that strategy.

We conducted an interpretive case-study at a division of a multinational, manufacturing company operating in the semiconductor industry. Case evidence showed how the revisions to the projects, suggested from accounting communications during the NPD phases, allowed a realignment of the two projects to the servitization strategy at the company level, which was validated with respect to the new devices.

Keywords: Servitization Strategy, New Product Development, Pragmatic Constructivism, Accounting Information Systems


“Mondo reale-tradizionale” e “mondo digitale”, strategie aziendali e web intelligence: il futuro del controllo e della gestione delle informazioni

The “real-traditional” world and the “digital” world, strategic management and web intelligence. The future of information management and control.

The purpose of this paper is to analyze how the web intelligence may influence the principal dimensions of strategic intelligence, improving the capacity to make right strategic moves. Specifically, the aim is to study the possibilities and the risks, with the related control needs, of using web data and web information in defining strategies in the real traditional world, and not only in defining web strategies. First of all, we advanced a framework  and, then, the research was completed with specific interviews to managers of leader companies in the field of managing information and data. The study shows how “big data” may contain “rich data” and “deep data” and how the digital world may represent the “real traditional world”. Indeed, the study highlightsthe relationship, and maybe also the futures of the relationship, between the “digital world” and the strategic management.

Keywords: strategy, web, intelligence, big data, digitization, information system.


A Roadmap for Performance Measurement in Smarter Universities

The university modernization process has introduced a new concept of such institutions: the “Smarter University”. According to this concept, the new role of universities in modern society consists not only of cooperation with other actors focusing on social, cultural and economic activities but also the wide use of web-based technologies to support traditional teaching and research, as well as engagement and social interaction (Coccoli et al., 2014).

The Smarter University model is the result of technological innovations and, in particular, digital tools that facilitate interconnection, networking and sharing between individuals and groups (Coccoli et al., 2014) and increase the ability of universities to contribute to economic and social development.

The new concept of the university has attracted research attention aimed at finding appropriate models to measure the performance of such institutions. In this paper, we develop a model to measure the contribution of smarter universities to social, economic and cultural development. We adopt an integrated approach that links performance measurement to the smart university’s mission and its new business model.

Keywords: Smart Organizations, Smart Universities, Performance Measurement, Triple Helix, SMART Performance Pyramid.


Cyber Risk. The New Enemy for Risk Management in the Age of Globalisation

The present paper is a theoretical study on the topic of cyber risk and cyber risk management. This research represents the first step of a far deeper analysis on this topic that aims at underlining the main characteristics of cyber risk, delineating future developments in managing it and strengthening the importance of sharing information and creating a shared knowledge between countries.

Good situational awareness and cyber risk analytics are vital in helping firms identify weaknesses, rank threat scenarios, identify countermeasures and set priorities for intelligence gathering. There emerges the need to improve the traditional risk management process, by considering the necessity to manage not only risks, but also uncertainties, by implementing Business Continuity Management systems with the aim to build business resilience.

To do that, one possible solution might be represented by the intervention of governments with laws and frameworks that might help companies fight cyber threats.

Keywords: Cyber Risk Management, Cyber Risk, Business Continuity Management, Theoretical Paper, Globalisation, Resilience


Trends in Italian Accounting and Management Research by topical areas

The research analyzes topics in Accounting and Management studies and their trends over time. Based on hand-collected publication of full professor, associate professor, assistant researchers, doctoral graduates, we first suggest a classification of topics coherent with the one used by mains academic association annual congresses. Next, we find that Management and Financial accounting dominate topics in accounting studies, and that Auditing, Social, Environmental, Integrated reporting, Education and History increase publication over time. We also find that public administration and health care industry dominate topics in management studies, and that public administration topics increases publications over time. We contribute to literature, extending previous studies focused only on specific type of researchers, publication, and topics. Full and Associate professors appear to drive the main topics, both in management (corporate governance – strategies) and accounting studies. Doctoral graduate and Assistant researchers, however, tend to focus their topics of research on articles, with great attention to the ranking of the journal that publishes the study.

 Keywords: Topics, Accounting, Management, Researcher, Publication



Management Control 1/2018


Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter?

Andrea Cardoni

pag. 5
Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals

Andrea Cardoni, Filippo Zanin, Francesca Bartolacci and George H. (Jody) Tompson

» 17
Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession

Francesca Culasso, Elisa Giacosa, Luca Maria Manzi, Leo-Paul Dana

» 45
Il ruolo degli spin-off universitari nel contesto socio-economico locale: analisi degli indicatori

Christian Corsi

» 73
Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le università pubbliche di Italia e Cina

Elena Gori, Silvia Fissi, Michele Fiumanò

» 95
Accounting Reform in Italian Universities. Internal Response to Accounting Change

Marco Tieghi, Rebecca L. Orelli, Emanuele Padovani




Un framework integrato per la misura dell’innovazione del Piano Nazionale Scuola Digitale (PNSD)

Domenico Consoli, Selena Aureli

» 139
Mission della rivista e norme redazionali » 165

Indice – Financial Reporting 1/2018


Financial Reporting



Related parties disclosure: Is a risk-based approach more effective?

Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni

pag. 5
A theoretical contribution to 21st Century problems in financial reporting

David Alexander, Roberta Fasiello

» 41
Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory

Luca Fornaciari, Caterina Pesci

» 67
Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements

Andrea Cuccia

» 103
Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting

Laura Girella, Mario Abela, Elisa Rita Ferrari

» 133
Dialogue with standard setters

Mario Monda, Raffaele Fiume

» 177




Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter?

The evolutionary challenges of management control between strategic relationship, institutional innovation and discontinuity: a knowledge transfer matter?

Management control studies provide a relevant body of knowledge able to support any organization in the strategy formulation, information processing and performance measurement. The suggested frameworks and tools are now proposed and implemented in a wide range of organizational contexts to face the increasing environmental discontinuity, characterized by the growing importance of strategic relationships and institutional innovations. In this scenario, the selected papers discuss some theoretical proposals and cases of implementation that could be interpreted in the knowledge transfer perspective, stimulating an analytical approach able to foster the role of management control in supporting economic and social development.

Keywords: management control, strategic relationships, innovation, performance measurement, knowledge transfer.


Related parties disclosure: Is a risk-based approach more effective?

Following recent corporate scandals increased attention has been paid to Relat-ed Party Transactions (RPTs), since they have often played a central role in abuses and frauds. Regulators have consequently been obliged to strengthen current regu-lations, introducing new bans and requirements aimed at guaranteeing the substantial and economic fairness of RPTs and a proper level of transparency. This reaction is due to the high inherent risk of these transactions and because companies in crisis tend to resort to this type of operation. In Italy, the regulations on RPTs were completely revamped in 2010. The material RPTs that have to be disclosed through an ad hoc communication were defined by former regulations through qualitative criteria, whereas now a quantitative approach is used in order to reduce subjectivity. The initial results of the new regulations show that a higher number of RPTs has been disclosed to the market, thus improving transparency, but the effects of RPTs remain unreported in Income Statements. Through an online questionnaire this paper, starting from previous research, in-vestigates potential improvements supported by independent directors involved in the RPT evaluation process. These independent Directors are uniquely placed to shed light on the experience of the initial years of application of the new Regula-tion, which may help lawmakers, after the lengthy initial consultation process, in-evitably influenced by divergent (and non-independent) interests without the bene-fit of the hindsight that is now available. It is to be hoped that lawmakers will take note of these results and fine-tune the regulations accordingly, without necessarily abandoning the quantitative approach, in order to increase the transparency of the information made available on RPTs.

Keywords: Related party transactions, disclosure, IAS 24, quantitative criteria.


Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals

This paper aims at providing some conceptual references to academics and practitioners useful for guiding the strategic planning process in alliance formation.

Research on strategic networking is a multidisciplinary field drawing from different theoretical perspectives. It emphasizes the strategic value of alliances in its various forms but rarely attempts to model the strategic planning process and to test its validity empirically. Most of the contributions are focused on specific aspects of strategy, rarely providing a holistic view able to address the strategic process and contents by explicitly recognizing the existence of different kinds of alliances.

Drawing from three different but interconnected theoretical roots (strategic network, strategic analysis, and value chain management) and adopting a deductive approach, this conceptual paper proposes a comprehensive framework for strategic planning in alliance formation and four theoretical propositions.

These propositions shed light on the relationships between strategic planning process and three different kinds of business collaboration, and focus on the implications of the integrating process for network value creation. The different goals and complexity of such typologies, although not mutually exclusive, specifically influence the strategic analysis contents, the process of negotiation, and the construction of strategic consensus between partners.

Keywords: Strategic planning, business networks, strategic alliances, value chain, negotiation, strategic consensus.


A theoretical contribution to 21st Century problems in financial reporting

The Italian tradition known as ‘Economia Aziendale’ is longstanding and well known in Italy. It broadly spans the 20th Century, with its apotheosis appearing in the 1920s with Gino Zappa. It is not very well-known elsewhere. Its logical conclusions for financial reporting are not applied in practice in Italy, and indeed never have been. They are not applied in the (very different) field of IFRS and European Directive requirements either. Our research question is to investigate the proposition that they significantly should be so applied. Our key area of study, therefore, is the complex and multi-faceted problem of income measurement and asset valuation, valuation issues in short. In order to properly investigate these considerations, we present a thorough survey of the theoretical development and arguments of the EA tradition, showing its logicality and usefulness, and contrasting these effects with the present-day regulatory systems. This forms the major theoretical element of the paper. In summary, therefore, the paper could be characterised as an analytical presentation of major theoretical arguments, with significant application to the real world of today and tomorrow. The EA tradition is not new. But we demonstrate its current relevance, and expose it to an international audience.

Keywords: Economia Aziendale, long-run operating capital maintenance, asset valuation, income measurement, Gino Zappa.


Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession

Professionalization and management succession represent relevant research topics in family business. Our main aim is to highlight the importance of professionalization in positively supporting a management succession process in family firms (FFs), by strengthening and standardizing the processes of strategy formulation, implementation and control, with the goal of achieving long-run value creation and guaranteeing the survival of the firm. We have carried out an explanatory single case study, which is quite representative for this research topic.

Relying on Simons’ levers of control framework (1995, 2000) and on the work performed by Acquaah (2013), we explain how the entrance of professional managers and the adoption of Diagnostic Control Systems (DCSs) and Interactive Control Systems (ICSs) impact FFs’ strategy formulation, implementation and control, favouring the management succession process. The importance of the professionalization phenomenon as a tool to positively support management succession emerges.

Formal Performance Management Systems (PMSs) have several positive effects on management succession. In particular, the Management Control System (MCS) contributes to the emersion of new opportunities and creativeness within the business and makes it possible to capture strategic initiatives that arise from the bottom of the structure.

Keywords: family business, management succession, generational handover, professionalization, Management Control Systems Control Systems.


Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory

In this study, we examine the effects of voluntary disclosure on the market value of Italian-listed companies adopting GRI guidelines, interpreting our results in the light of both stakeholder theory and legitimacy theory. From a methodological viewpoint, an index is used to measure the level of disclosure of human resources and environmental information. We consider a sample of firms listed on the Milan Stock Exchange for an eleven-year period (2004-2014). The period chosen gave us the opportunity to assess the value-relevance of environmental and social information before and during the Global Financial Crisis. We supplement the previous literature on the topic of the relationship between social and environmental disclosure and value-relevance by arguing that sustainability tools have to be evaluated, remembering that they express a notion of value in the long term and provide information to a large number of stakeholders. Our findings show that environmental information is only value-relevant during the crisis period, when the shareholder perspective comes more into line with other stakeholder perspectives because they are seeking a middle-to-long run notion of value. Finally, we find that a high level of GRI information disclosure is positively evaluated by investors; this result is important also because it was obtained in the Italian market which is largely considered inefficient, and thus it supports the urgent need to provide high-quality information in each type of market.

Keywords: Social and environmental reports, global financial crisis, global reporting initiative guidelines, stakeholder theory, value relevance.


Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements

Nowadays companies are engaged in an increasingly competitive and global arena, where informational imbalances between companies and investors might be seen as a constraint to the correct functioning of markets. Breakdown of infor-mation by segments might be seen as an attempt to intercept different information needs about each circumscribed area of economic activities individually identified within entity-group. This paper is first intended to figure out, by resorting to practical examples, the effects of full management approach on IFRS 8 segment reporting structure. Then, in the light of the state of art arising from IFRS 8 Post-Implementation Review and the latest criticisms, in order to guarantee its useful-ness, it calls for a more awareness of the multi-faceted nature of segment reporting as a planning and control tool. Besides, merit of segment reporting is to recovery subsidiaries data elided within the consolidated financial statements. Following this perspective, separate financial statements, depicting subsidiaries in terms of in-vestments and profits and losses flowing respectively into balance sheet and in-come statements, is bound to provide a synthetic overview of all the business areas occupied by entity-group.

Keywords: Customization, breakdown, subsidiaries, operating segments.


Il ruolo degli spin-off universitari nel contesto socio-economico locale: analisi degli indicatori di performance e innovazione

The role of university spin-offs in the local socio-economic context. Analysis of performance and innovation indicators

The paper has a twofold objective: 1) to verify whether the innovation resources offered by the socio-economic context can activate the performance of the university spin-offs operating in the same area; 2) to verify also the degree of success obtained by the university spin-offs able to produce effects on the level of innovation that emerges from the specific socio-economic environment.

Starting from the Knowledge Spillover Theory of Entrepreneurship and the analysis of a sample of 405 Italian companies, it emerged that the resources promoting the innovation of the socio-economic context appreciably contribute to the achievement of better performance by the university spin-offs.

Nonetheless, environmental influence is not always able to provide significant impetus or produce clearly positive consequences. Moreover, the impact on the socio-economic context of the actions promoting the university spin-offs innovation is only partially real and positive. Anyway, from the standpoint of the evidence gathered, the spin-off companies play a more significant role for an innovative environmental development than the role played by the territorial context in the growth of the spin-offs.

Keywords: Knowledge Spillover, Theory of Entrepreneurship, university spin-off, innovation, performance.





Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting

In 1998 Miller, in his paper titled “The margins of accounting” observed that “By looking at the margins of accounting, we can understand how this influential body of expertise is formed and transformed” (Miller, 1998: 618). Drawing on this analogy, the boundaries of reporting and the ways these are defined and re-defined, as a consequence of the relationships organisations form with other entities from time to time, and their substantive nature provide insights about the business and its business model. Accordingly, an examination of reporting boundaries helps to better understand and appreciate the objective of an organisation, the logic that underlies its business model and how that is ‘reflected’ and communicated through the reporting entity’s financial statements – which may or may not align with the boundaries of the ‘organisation’. Despite the relevance of reporting boundaries as a critical aspect of the accounting discipline, it remains a relatively unexplored area in the literature. Accordingly, the aim of this work is to offer an initial overview on how the boundaries of reporting have (not) changed in response to the broadening scope of reporting to address both financial and ‘non-financial’ information (e.g. sustainability, governance and intangibles) and attempts to promote greater integration between both sets of information (IIRC, 2013). In particular, the analysis draws on the interpretative schemes of Zambon (1996) and Zambon and Zan (2000) and is combined with the concept of ‘transplantation’. The manner in which reporting boundaries are defined for both financial and non-financial reporting is investigated and compared. This comparison enables similarities and differences between the definition of the ‘reporting boundary’ to be problematised and explored for both financial and non-financial reporting.

Keywords: Reporting boundaries, financial reporting, non-financial reporting, transplantation.


Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le università pubbliche di Italia e Cina

Social Network and Stakeholder Engagement, a developing match? A face to face between Italian and Chinese public universities

Interaction between Social Networks (SNs), blogs, websites, and other intenet-related technologies are mostly used to improve Stakeholder Engagement (SE). According to previous researches the universities use the new media tools, however in a traditional ways this underestimate their contribution in SE improving. The article, through exploratory research method, analyses the use of SN by Italian and Chinese public universities also by highlighting the SE’s process. Results reveal, for both countries, increasing attention to SE’s processes in decision-making systems. However, the study has shown how Italian universities achieve a more complete SE than Chinese universities, thus demonstrating greater awareness of the importance of their inclusion in their decision-making processes. Italian universities also manage SN more efficiently, both for news sharing and for data gathering useful to improving SE strategies. In conclusion, the study shows that, despite universities are fully awareness of the link between SN and SE, there is a strong need of improving within hoth countries.

Keywords: Public university, stakeholder engagement, social network, China, Italy.





Accounting Reform in Italian Universities. Internal Response to Accounting Change

This paper aims to examine the public sector accounting reform in Italy, focusing on universities and addressing the specific aspect of the accounting change from an internal perspective. The study focuses on the question of how universities in Italy responded internally to governmental pressures for accounting reform, and it examines the extent to which universities implemented the new accounting systems based on the accrual accounting introduction and the new budgeting and reporting implementation. This paper makes use of the key elements identified by Lapsley and Pettigrew’s framework (1994) to shed light on accounting change in three Italian universities, and it identifies the key elements that qualify receptive and non-receptive contexts of change in practice.

Keywords: Universities, Accounting Reform, Italy, Accounting Change, Law 240/2010, Response to Change.


Dialogue with standard setters

[Dialogue with standard setters]

There had been several international accounting principles about the accounting treatment for business combinations, over the past years. Last June 2016, the International Accounting Standards Board proposed to amend IFRS 3 Business Combinations with the aim of clarifying the definition of a business. The motivation that pushed the Board to propose the Exposure Draft was to inform that there is a diversity in practice in accounting for previously held interests in the assets and liabilities of a joint operation in two kinds of transaction, those in which an entity obtains control of a business that is a joint operation and those in which it obtains joint control of a business that is a join operation. The purpose of the following review is to identify whether the board has reached the desired objective, and leads through the historical analysis of the accounting standards concerning business combinations, the analysis of the Exposure Draft and especially the analysis of the comments letters.

Keywords: Business combinations, IFRS3, Exposure Draft, Purchase Method, Screening test


Un framework integrato per la misura dell’innovazione del Piano Nazionale Scuola Digitale (PNSD)

An integrated framework to measure the innovation of the National Digital School Plan (PNSD).

The National Plan for Digital School (PNSD) is a fundamental pillar of the Good School Reform (Law no. 107/2015), which reflects the Government’s position respect to most important challenges of the innovation in public schools. The Plan is focused on the strengthening of digital skills and on the extension of the concept of the school from physical location to virtual learning space where the teaching and the planning can be made anywhere. The Plan has a long-term value and it traces the guidelines of the future school towards a path of innovation and digitalization. In this context of change of the Digital Society it is essential to introduce managerial models that help schools to develop competences in strategic management control useful to plan and monitor the investment in digital technologies. The paper presents an integrated framework that analyses and measures the innovation introduced by the PNSD and its performance through appropriate indicators and measurement tools.

Keywords: PNSD, digital school, indicators, performance, innovation, BSC, EFQM.

Convegno SIDREA sulla Valutazione della Ricerca

Il convegno si è tenuto nell’Aula Magna della Scuola di Economia, Management e Statistica, in Bologna, Piazza Scaravilli, 2, dalle ore 10:00 alle ore 17:30.

ore 11:00 Apertura dei lavori

Nella sessione plenaria iniziale sono stati discussi i cambiamenti nei sistemi di valutazione della ricerca, con particolare riferimento al passaggio da una logica di peer review ad una logica bibliometrica, a partire dall’analisi dei risultati della VQR. Si evidenzierà, a tale riguardo, la posizione degli aziendalisti, comparativamente con quelle di altre aree e sub-aree di valutazione (giuristi, economisti). Saranno quindi valutati i rischi e le opportunità di tale passaggio e, più in generale, i riflessi sui percorsi di ricerca, sulle aree tematiche oggetto di indagine, sulla metodologia e sulle collocazioni editoriali.

ore 13:00 pranzo a buffet

ore 14:00 Sessioni parallele riferite ai 5 Gruppi di Lavoro SIDREA:

    • Bilancio e Principi Contabili
    • Valutazione d’Azienda
    • Linee Guida per il Controllo di Gestione
    • Contabilità Pubblica
    • Governance e Controlli Interni

ore 16:00 Sessione plenaria finale

La sessione coinvolge i responsabili dei Gruppi di Lavoro SIDREA con lo scopo di fornire una sintesi sulle attività svolte dagli stessi e formulare alcune proposte sulle attività future.

ore 17:00 Assemblea dei soci SIDREA

Oggetto: le linee di attività sui Gruppi di Lavoro e il documento finale sulla Valutazione della Ricerca.

SIDREA Bologna 15.6.2017 programma



Uno dei temi classici per gli studiosi di management pubblico è la relazione fra i concetti di risultato, controllo e responsabilità. In questo numero di Azienda Pubblica compaiono saggi che, in modo esplicito o implicito, richiamano questi “nessi causali” sui quali vorrei anche io brevemente soffermarmi. Una parte consistente dei contributi, numerosissimi, che hanno avuto per oggetto negli ultimi trenta anni le riforme di ispirazione manageriale che hanno interessato le pubbliche amministrazioni (PA) prendono le mosse da – o in qualche modo si riconducono a – la necessità di superare o almeno integrare i tradizionali concetti di risultato e responsabilità e conseguentemente, anche le logiche e gli strumenti per la misura, il controllo e la rendicontazione da sempre utilizzati nelle amministrazioni pubbliche AP. In molti teorizziamo il superamento della “amministrazione per atti” e sosteniamo la necessità che il comportamento delle AP sia guidato in modo coerente con i fini da raggiungere secondo un’impostazione concettuale e pratica che impone il rinnovamento dell’azione amministrativa e l’adozione di comportamenti economicamente razionali e responsabili. D’altro canto, è per questo motivo che, pur fondandosi sulla predisposizione di piani e programmi che prefigurano classi di bisogni da soddisfare,  acquisizione e combinazione di risorse, produzione e misurazione dei risultati, è caratteristica propria dell’orientamento manageriale – che molti di noi propongono – la costante verifica fra risultato realizzato e risultato ipotizzato. E ciò non solo per consentire un costante supporto informativo alla propria azione e per valutarne i risultati, ma anche allo scopo, ove si rivelasse necessario, di modificare i piani e i programmi che avevano costituito punto di riferimento per l’attività gestionale. […]


Accountability e trasparenza nella PA: tra retorica e realtà

A seguito dei recenti interventi normativi (d.lgs. 33/2013, d.lgs. 97/2016), i temi relativi all’accountability e alla trasparenza nelle pubbliche amministrazioni sono entrati pienamente nel dibattito scientifico, politico e pubblico. Il presente contributo intende presentare un’analisi del significato e delle implicazioni operative dei concetti di trasparenza ed accountability. Nel fare questo si evidenzieranno le differenze ed i legami reciproci, così come gli effetti indesiderati che possono generare nella gestione delle amministrazioni pubbliche.

Following recent reforms (d.lgs. 33/2013, d.lgs. 97/2016), the accountability and transparency of the Italian public sector organisations have become two buzzwords in the scientific, political and public debate. The present paper intends to present analysis of the meanings and the operative implications of the application of transparency and accountability. In doing so, the paper highlights the differences, complementarities and relations between transparency and accountability, as well as the potential unintended consequences of their use.

Keywords: Accountability, Transparency, Performance


Il contratto di rete tra le aziende che operano nel settore sanitario: il caso “Rete Salute per il Veneto”

Il presente studio si concentra sui “contratti di rete” formalizzati tra due o più aziende che operano nel settore sanitario al fine di evidenziare la capacità di questo nuovo strumento di consentire una collaborazione di successo in grado, da un lato, di sostenere la crescita e la competitività delle aziende che hanno aderito al contratto; dall’altro di realizzare sul territorio, un modello di offerta di servizi sanitari più efficiente e che genera benefici per la collettività. Dal punto di vista metodologico dopo aver inquadrato l’importanza del ricorso alla logica di rete nel settore in esame e dopo aver presentato l’istituto del contratto di rete, per evidenziarne l’utilità, attraverso alcuni dati estratti dalla banca dati di Infocamere (2017), si è presentato il quadro nazionale dei contratti di rete stipulati nel settore. Successivamente, è stato preso in esame un caso di studio per individuare e mettere in evidenza i punti di forza e le ragioni per cui il contratto di rete potrebbe determinare vantaggi sia per le aziende associate (es. riduzione dei costi operativi, godimento di benefici fiscali, accesso ai finanziamenti per la ricerca e / o l’ informatizzazione delle strutture), sia per gli utenti delle strutture sanitarie che aderiscono al contratto di rete (es. prezzi standardizzati, miglioramento della supply chain e dei processi di erogazione delle prestazioni, maggiore qualità dei servizi di assistenza sanitaria rapida comunicazione dei dati sanitari…). Lo studio ha sia implicazioni teoriche in quanto contribuisce alla letteratura sul contratto di rete, istituto che adottato dalle aziende del settore sanitario può avere effetti e ricadute non solo di natura economica ma anche sociale; sia implicazioni pratiche legate alla necessità di implementare le politiche a sostegno di questo strumento, soprattutto nel settore sanitario.

The study focuses on the “Network contracts” formalized in the healthcare sector to highlight the capacity of this new tool to allow a successful collaboration that might be able, on the one hand, to support growth and the competitiveness of companies that have signed the contract (through the reduction in operating costs, the enjoyment of tax benefits, the access to funding and grants for research and /or computerization of facilities and structures); on the other hand, to realize on the territory, a social and healthcare delivery model that is more efficient, and that generates benefits for collectivity (eg. standardized prices, improved supply chain and distribution processes of the healthcare service, more quality health care services to consumers, rapid communication of health data). To analyse the usefulness of network contracts, this study uses a descriptive statistics, based on a secondary data review, to drawing a picture of the networks created in the Italian healthcare sector. More key information were identified online, and a Case study was considered to identify and highlight the points of strength and the reasons why the network contract could make benefits for the associated companies and for the collectivity. The paper has theoretical implications contributing to the literature on networks contract, by identifying a new mechanism that could support the collaboration between the public and private companies that work in the healthcare sector; and practical implications related to Governments’ suggestion of new policies capable of supporting this tool and its diffusion in the healthcare sector.

Keywords: network contract, healthcare sector, Business Combinations



Management Control



Context matters. Il ruolo del contesto negli studi di controllo di gestione

Marco Gatti, Maria Serena Chiucchi

pag. 5
Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo

Gaia Bassani, Cristiana Cattaneo

» 11
The clinical risk management. A case study

Antonio Fusco, Grazia Dicuonzo, Vittorio Dell’Atti, Nii Amoo

» 31
Exploring the use of Social and Environmental Performance Indicators by European companies

Irene Eleonora Lisi, Antonella Cifalinò

» 53
La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione

Luciano Marchi, Sara Trucco

» 55
La Network Governance a support dell’Open Innovation: un’analisi della letteratura

Palmira Piedepalumbo, Concetta Metallo, Daniela Mancini

» 79
Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio

Franco Rubino, Pina Puntillo, Stefania Veltri

» 95
Intellectual Capital as driver for controlling managers’ performance. An innovative approach

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Myriam Cano Rubio

» 123
Mission della rivista e norme redazionali » 143

Indice Azienda Pubblica 3/2017

Azienda Pubblica




Riccardo Mussari

pag. 223
Aggregazioni e cooperazioni tra enti locali: una

review della letteratura

Giovanna Galizzi, Silvia Rota, Mariafrancesca Sicilia

» 231
L’azione di governo e le attivita di supporto alla filantropia strategica nelle fondazioni italiane: determinismo o solidarismo?

Giacomo Boesso, Fabrizio Cerbioni

» 257
Utenti che innovano: un’analisi empirica nella tutela della salute

Andrea Bonomi Savignon, Denita Cepiku

»  277
[Esperienze Innovative]

Perche una riforma della contabilita delle regioni e degli enti locali

Salvatore Bilardo

 »  301

Context matters. Il ruolo del contesto negli studi di controllo di gestione


Un elemento di sostanziale continuità ha caratterizzato nel tempo gli studi sui sistemi di controllo di gestione. L’analisi della letteratura specialistica, infatti, rivela che, sebbene si possa riscontrare un’estrema differenziazione di approcci metodologici e di filoni di ricerca, vi è una costante tendenza ad individuare nel ‘contesto’ una variabile rilevante, da analizzare per via delle profonde relazioni esistenti con la progettazione, l’implementazione e l’utilizzo di sistemi di controllo di gestione. Si tratta, però, di un elemento di continuità che non è sintomatico di una sostanziale staticità degli studi. Al contrario, nel tempo la prospettiva di osservazione del contesto è stata oggetto di profondi cambiamenti che hanno ispirato nuovi approcci allo studio dei sistemi di controllo di gestione e del loro concreto funzionamento.



A oggi, com’era prevedibile, il Paese non ha ancora un nuovo governo né ci si attende che la sua necessaria composizione si realizzi in tempi molto rapidi. Tranquillizzo subito, qualora fosse utile, i lettori di questo editoriale di Azienda Pubblica. Non è naturalmente mia intenzione svolgere riflessioni di ordine strettamente politico; non è questo un “luogo” a ciò deputato. Tuttavia, anche chiunque nutre interessi di tipo scientifico nei riguardi delle amministrazioni pubbliche (AP), me incluso, non può sottrarsi dal tenere presente che i parlamentari rappresentano il soggetto economico aziendale (ovvero la comunità amministrata) delle AP eper suo conto esercitano, con i limiti e i contrappesi definiti dalle leggi e sopportando le responsabilità che ne conseguono, il supremo potere volitivo. Gli organi politici sono parte fondamentale e irrinunciabile del processo manageriale pubblico, ampiamente inteso. È mia, e non solo mia, convinzione che il management pubblico sia un processo unitario, interorganizzativo e intra-organizzativo che coinvolge tutte le componenti delle AP e non solo quella porzione, pur fondamentale, che si individua nella dirigenza e negli altri dipendenti pubblici.


Pratiche di controllo di gestione nel contesto sanitario italia-no: i cambiamenti in atto nel Sistema Sociosanitario Lombardo

Management accounting e control practices in Italian healthcare system. The case of Lombardy region

In recent decades, reforms in the public sector place new demand on the management and control practices. Focusing on healthcare there are few investigations that analyse the context related to the design of such practices in a holistic sense. Thus, the aim of the paper is the comprehension of how management accounting and control practices change, even in their nature, as the result of reforms, specifically the introduction of L.R. 23/2015 related to the renew Lombardy Health System. A conceptual model inspired by the middle range thinking guides the analysis of the legislation, notes of interviews, conferences and informal meetings with practitioners. Nine months later the introduction of reform, regulations and the perception of involved practitioners seems oriented towards the design of management accounting and control practices with communicative nature.

Keywords: Health sector, management accounting, middle range, Performance Management Systems.


Aggregazioni e cooperazioni tra enti locali: una review della letteratura

Negli ultimi decenni le aggregazioni e cooperazioni tra enti locali sono state promosse e incentivate in diversi Paesi con l’obiettivo di garantire una maggiore efficienza ed efficacia nello svolgimento delle attività dei comuni di piccole dimensioni. Questi fenomeni hanno attratto l’attenzione degli studiosi dando vita a un vibrante filone d’indagine. In questo contesto, il presente contributo propone un’analisi sistematica della letteratura internazionale con l’obiettivo di i) evidenziare i principali temi che sono stati oggetto di studio; ii) mostrare dove (in termini di rivista e area geografica), in quali anni e con quali approcci teorici e metodi le aggregazioni e le cooperazioni inter comunali sono state studiate; iii) analizzare i risultati e gli impatti generati dalle forme di collaborazione; iv) individuare i principali gap nella letteratura e proporre future linee di ricerca.


Local government amalgamations and inter-municipal cooperation (IMC) have been promoted in several countries during the last decades. In most cases, they have been introduced with the aim to overcome institutional boundaries to guarantee ensure effective and efficient fulfilment of municipal tasks. Over the last decades, they have spread and scholars have started to empirically analyse them in many countries, generating a vibrant field of study. Within this backdrop, our paper proposes a literature review on local governments’ amalgamation and inter-municipal cooperation with the aim to i) highlight the main topics that have been studied; ii) explain when, where, how and what of these two issues have been studied; iii) analyse the results and the impacts produced by amalgamations and inter-municipal cooperations; iv) identify the main gaps in the literature and move forward the research agenda.

Key words: Amalgamation, Inter-municipal cooperation, Local governments, Literature review