Articoli

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Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research

 The problem of the gap between theory and practice has been variously addressed in management accounting research. In recent years, new theories have been introduced and researchers have gradually approached field-based research with the aim to help bridge this gap. Several methods have been adopted to carry out this kind of research: questionnaires, interviews, single or multiple case studies, etc. Among them, the case method, in particular, has received increasing attention.

Keywords: Management Accounting, research methods, field-based research, case study.

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MC2014.3_1_CHIUCCHI

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La gestione e ottimizzazione dei costi amministrativi d’azienda: il lean office in azione

Managing and optimize administrative costs: lean office in action

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean Accounting). Administrative processes and costs, despite their increasing relevance, received limited attention.

This paper discusses the importance of controlling and managing administrative services and costs, through the application of the Lean Office approach. In so doing, the paper presents a case study, and highlights the potential benefits of such methodology

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Strategia e design del sistema di controllo

Strategy and Management Control System’s design

The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously well-defined strategy.

In this paper we adopt the idea that strategy is a continuous process, intertwined with daily business practice, and that strategy and MCS are mutually dependent; both these elements should be considered when designing a MCS. Through the analysis of a case study, we investigate how MCS affects firm’s strategy exploration ability and firm’s strategy evolution. We claim that MCS design must be periodically revised in order to seek a balance between its ability to support exploration of new strategic directions and its ability to allow the exploitation of previously defined strategies.

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Misurazione dell’e-democracy nelle amministrazioni provinciali: un caso esplorativo

Il presente articolo è focalizzato sull’analisi del progetto DE.CI.DI. (acronimo di Democrazia per la Cittadinanza Digitale), mirato alla sperimentazione dell’e-democracy nelle amministrazioni provinciali che vi aderiscono. Il livello di e-democracy è stato misurato facendo ricorso a quattro indicatori: trasparenza, interattività, utilizzabilità e maturità. Si è giunti alla conclusione che la diffusione di Internet ha creato aspettative sulla possibilità di utilizzare tale strumento per favorire un coinvolgimento più diretto dei cittadini nelle decisioni pubbliche e modificare i modi in cui esse vengono assunte. Tali aspettative non sono state ancora ampiamente soddisfatte.

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This article focuses on the Italian provincial governments that have agreed to take part in the DE.CI. DI. project, which aims at experimenting e-democracy. By looking at the provincial governments’ websites the level of e-democracy has been assessed with reference to four different dimensions: transparency, interactivity, utilizability and maturity. I conclude that the spreading use of the Internet has raised expectations that it may be used to encourage a more direct citizen engagement and to modify the ways in which public decisions are made. However, these expectations have not yet been fully met.

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Key words: E-democracy, Measurement of e-democracy, Case study

Fr

Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal (Il metodo dei case study negli studi di comunicazione finanziaria: rassegna della letteratura e adozione di un approccio sistemico)

Financial communication has been studied from a variety of perspectives, largely focusing on features, determinants and outcomes of specific kinds of documents and disclosures. This paper reviews prior literature on the topic with particular regard to research methods in order to identify opportunities for further research. In the light of these open questions, a systemic approach is suggested for future studies on financial communication. According to this perspective, the paper shifts the focus from the analysis of specific messages and documents to the study of financial communication policies and strategy, which result from the interactions of specific choices and elements. To investigate the topic, it proposes the adoption of the case study research strategy and discusses its potential.

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Keywords:  financial communication, investor relations, voluntary disclosure, case studies, research method, systemic approach.

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Pratiche di stakeholder management nella gestione dei rifiuti: il caso della Comunità Montana “Molise Centrale”

L’obiettivo del lavoro è studiare il funzionamento della Gestione Integrata dei Rifiuti a livello locale, con particolare attenzione all’organo di governo e alle sue relazioni con gli stakeholder. Utilizzando la stakeholder mapping e indagando le relazioni che si instaurano nel sistema, il focus è diretto ad analizzare l’Organo di governo del territorio (Odg), nel caso specifico la Comunità Montana “Molise Centrale”. La ricerca intende contribuire al dibattito in merito ai network pubblici e sul ruolo dell’attore pubblico nella gestione delle public utilities. Inoltre, evidenzia l’importanza dello stakeholder management come insieme di pratiche manageriali indispensabili anche per un ente pubblico per una più efficace gestione integrata dei rifiuti.

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The paper studies the functioning of integrated waste management at local level, with particular attention to the governing body and its relations with stakeholders. Using the stakeholder mapping and investigating the relationships in the system, the attention is focused on the governing body of the territory (Odg), specifically the Mountain Community “Molise Centrale”. The aim is to contribute to the debate about the public network and the role of the public actor in the management of public utilities. Furthermore, the research emphasizes the importance of stakeholder management as a set of management practices necessary for a public entity in an optimal model of integrated waste management.

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Key words: Stakeholder management, Waste management, Case study