Articoli

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Sistemi di controllo manageriale e strategia aziendale. Analisi delle medie imprese del nordest

 

Nell’ambito dell’approccio contingente al controllo manageriale uno dei filoni di ricerca più consolidati mira ad indagare la relazione tra strategia e controllo. Il presente lavoro si inserisce in tale ambito di ricerca e, adottando i modelli di Miles e Snow e di Simons, si pone l’obiettivo di verificare l’esistenza di tale relazione nelle medie imprese del nordest. L’analisi quantitativa dei dati sembra impedire il riconoscimento di una correlazione statisticamente significativa tra scelte strategiche e leve del controllo dal momento che in contesti complessi le imprese di medie dimensioni tendono a preferire comportamenti orientati alla flessibilità strategica e operativa.

Key-Words: Management Control

Tabella 4 Analisi descrittiva delle risposte. Item, frequenze, media, varianza.

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Il sistema di management control come pacchetto. Studio esplorativo di casi nel settore della meccanica

La dottrina economico-aziendale è unanime nel considerare il “sistema di management control, SMC” (o management control system, MCS) come una leva fondamentale per il raggiungimento degli obiettivi aziendali (Cardinal, Sitkin, & Long, 2004). Non è difficile comprenderlo se si considera che questo è espressamente orientato a tale scopo ed è impiegato intenzionalmente dai manager per influenzare il comportamento delle risorse umane riducendo comportamenti opportunistici (Kirsch, 1996; Merchant & Van Der Stede, 2007). La tassonomia più studiata in letteratura di SMC è quella di Simons (1994, 1995), composta dalle quattro leve del Belief, Boundary, Diagnostic e Interactive system. Lo stesso autore sostiene che la forza di tali leve non deriva dal loro uso individuale ma dalla loro combinazione di impiego e dal grado di bilanciamento che le connota. In tale ragionamento si innesta il concetto di dualità del sistema, che si esprime nella contrapposizione tra la libertà lasciata ai dipendenti di esercitare la propria creatività in una logica di flessibilità, ed i vincoli posti alla loro azione, atti ad evitare possibili conseguenze indesiderate (Tessier & Otley, 2012). Nonostante in dottrina esistano diverse tassonomie di leve del controllo (Govindarajan & Fisher, 1990; Jaworski, Stathakopoulos, & Krishnan, 1993; Kirsch, 1996; Malmi & Brown, 2008; Ouchi, 1977b; Simons, 1995; Tessier & Otley, 2012), il concetto di bilanciamento è più o meno esplicitamente riconosciuto come necessario da tutti gli autori come mezzo per creare una tensione dinamica capace di condurre l’impresa al vantaggio competitivo (Cardinal et al., 2004; Henri, 2006a) ma lo studio di quali configurazioni il MCS possa avere e quali possa opportunamente assumere in funzione di fattori contingenti è ancora allo stato embrionale (Grabner & Moers, 2013; Mundy, 2010). […]

Key-Words: Management Control

 Tabella 1

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Tabelle 2 e 3

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La valutazione delle performance nelle pubbliche amministrazioni nella prospettiva del Valore Pubblico

 

La valutazione nelle PA non è mai decollata. Nel 2014, analizzando “il disegno di legge sulla riorganizzazione delle PA”, la Corte dei Conti affermò che “a fronte di una sostenuta dinamica retributiva non è mai entrato a regime un idoneo sistema di valutazione della capacità manageriale”. Come dire, premi elevati per i risultati senza un sistema capace di stimarne il raggiungimento. Numerose evidenze empiriche (Deidda Gagliardo, 2015c) dimostrano che le cause dell’insuccesso, testimoniato da oltre 25 anni di tentativi legislativi infruttuosi, sono rintracciabili nell’inadeguatezza sia dei contenuti della valutazione (Bigoni, 2013, p. 21), sia delle sue condizioni abilitanti (Nisio, De Carolis, Losurdo, 2013, pp. 221–246), che dei suoi caratteri qualificanti (Deidda Gagliardo, 2007, pp. 173–201): partiamo dai contenuti oggettivi (cosa si valuta?), soggettivi (chi valuta?), procedurali (con quale processo si valuta?) e strumentali (con quali strumenti si valuta?) della valutazione. Rispetto agli oggetti: si è tentato di valutare dirigenti, dipendenti (performance individuali) e unità organizzative (performance organizzative) a prescindere dalla capacità degli organi di governo di attuare le politiche promesse (performance istituzionali): ciò ha dato luogo al perseguimento scomposto di performance fini a se stesse e non ad uno scopo istituzionale superiore. Rispetto ai soggetti: fino ad oggi la valutazione è stata affidata ad organismi NON indipendenti di valutazione, il cui operato non è stato adeguatamente coordinato dalla ex Civit. Con riferimento agli aspetti metodologici (procedurali e strumentali), l’errore macroscopico è stato quello di proporre un modello universale di misurazione e valutazione valido per tutte le PA, di tutte le dimensioni. […]

Key-Words: management control

Tabella 1 – I limiti della Riforma Brunetta e gli indirizzi della Riforma Madia

 Tabella 2 – I caratteri della performance

Tabella 4 – Linee guida per la revisione della catena di PCV delle performance

Figura 1 – Figura 1 La catena di PCV delle performance

Tabella 7_La Griglia di misurazione

Tabella 8 – I value drivers scelti

 

 

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L’introduzione di un Performance Management System nell’Esercito Italiano

Nel corso degli ultimi trent’anni, il New Public Management (NPM) ha ispirato le riforme manageriali nel settore pubblico in tutto il mondo (OECD 2009). La valutazione delle performance e i sistemi di controllo gestionali sono stati i principali strumenti utilizzati dal NPM per aumentare l’efficienza e l’efficacia delle organizzazioni pubbliche (Hood 1991). Anche in Italia, i vari governi hanno adottato tale approccio, emanando diversi provvedimenti legislativi per promuovere la gestione delle performance. Nel presente lavoro si è utilizzato il framework proposto da Bouckaert e Halligan (2008) per analizzare e descrivere l’implementazione di un performance management system (PMS) all’interno dell’Esercito Italiano e per cogliere come determinati fattori abbiano contraddistinto tale processo organizzativo.

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Over the last thirty years, New Public Management (NPM) has inspired managerial reforms in public sectors worldwide (OECD 2009). Performance evaluation and managerial control systems have been the main instruments for the pursuit of efficiency and effectiveness in public organizations (Hood 1991). Successive Italian governments have embraced this theory and have enacted several laws to promote performance management. In this paper, we use the framework proposed by Bouckaert and Halligan (2008) to describe the implementation of a performance management system (PMS) in the Italian Army and to identify some critical factors that have characterized this organizational process.

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Key words: Performance measurement systems, Performance management, Management control

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Intellectual Capital and Management Control: Human Capital Valuation and other challenges

In this contribution, we start discussing the definitions of intellectual capital, management control, performance measurement management, and the intersection between the research areas, closing with the identification of a few challenges. Next, human capital valuation will be briefly discussed and three major challenges and four major dilemmas will be deliberated. Finally, the six papers in this special issue will be introduced.

Keywords: Intellectual Capital, Management Control, Performance Measurement Management, Human Capital Valuation, Challenges and Dilemmas

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MC2014.2_1_RUSS

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Measuring and visualizing Local Authorities Relational Capital for internal control

The complexity of the economic system, in its public and private component, and its current dynamics of resources, in relation with the more complex social system and the growing dematerialization process, are redefining the rules of competitiveness recognizing to intangible resources a crucial role. The Territorial Relational Capital (TRC) is an intangible asset that determines the competitive potential for the socio-economic development of an area with reference to the existence of relations and exchanges among the different actors involved. In order to manage this asset, Local Authorities need to develop adequate control systems able to measure and represent it. The aim of this work is to offer a possible utilization of the Social Network Analysis (SNA), modified to be applied as methodological tool to generate measurement information, useful for strategic control and for representation purposes, on TRC. The work also presents a TRC measurement process, carried out by using the above mentioned approach, adopted by a Public Sector Local authority, in order to understand the “weight” and the relevance of economic relations inside a territory and to give a pragmatic representation of the system of strategic dependence among socio-economic players. Under a managerial accounting perspective in Public Sector, the Relational Capital measurement and representation could have a significant effect both on the quality of strategic decision making and on the management controlling processes.

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The cruise events organizational and managerial process: the role of Accounting Information Systems and Management Control

This paper aims to investigate the role played by the Accounting Information Systems (AIS) and management control in the cruise events management process. We analyse the events planned on the cruise ships stopped at the quay (cruise events on ship berthing) and the events organized on the terminal infrastructures (cruise events on terminal). In the last years, the events planned on the terminals are significantly increasing, but their management is still designed separately from the passenger flows. These events might be a strategic tool to support the promotional activities of the cruising and the AIS and management control could play a key role in the cooperation between terminal concessionaires and cruise companies in the cruise events management process. This is an exploratory study conducted through a qualitative approach analysing two terminal concessionaires in the Italian context. It provides a set of key performance indicators to support the management, to control and coordinate the cruise event processes described and to gather data on the efficiency and effectiveness of the “new events” promoted by the concessionaires.

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Monitoraggio delle sequenze e risultati aziendali

Literature has highlighted how the decrease in the duration of activities in management processes reduces costs while increasing the value created for customer. In this paper, using a logical-deductive method, we show that the performance of firms also depends on the temporal order (thus not only duration) in which the activities are sequentially arranged in time. Therefore in the context of strategic planning it is necessary to evaluate multiple alternatives of sequential arrangements of activities and, thus, to select the ones that have the best effects on economic, financial and competitive expected results. Then it is important to systematically verify the validity of the chosen sequences, since the frequent and sudden changes of environmental conditions and technology can require the need to re-configure and reengineer processes. The links between the activities and external variables make it necessary to adopt mechanisms for coordination, integration, and synchronization. The company’s results are further influenced/conditioned by the duration and temporal order with which the firm experiences the economic and social phenomena of the environment. This relationship between the sequence of occurred external phenomena per context and per results can also be indirect. The order in which sequential processes are arranged in time influences the assumptions made by management for future inferences, thus leading the decision-making processes, and ultimately results. The individual economic entities certainly cannot noticeably affect the trends of macro- and micro-economics that define the context of operation. However, companies constantly monitor factors considered to be the most influential on the results (so-called key-variables) in order to capture the information needed to preserve the coherence of the strategic and decision-making processes with respect to frequent and sudden changes.

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Management Control in Chambers of Commerce: a CAF based empirical analysis in Calabria and Sicily

This paper aims to analyse the level of implementation of performance management and performance evaluation in a category of public administration with particular features, which, up to now, has been little studied in Italy, i.e. the Chamber of Commerce. In particular, this paper aims to review the current state of Sicilian and Calabrian Chambers of Commerce, with regard to their capacity to follow up on institutional objectives – essentially supporting the local entrepreneurial system – by introducing management behavioural models and performance management tools.

The Common Assessment Framework (CAF) is the model chosen for analysing the Chambers. Although being widely used in the EU, this tool has received limited attention in studies (literature). Compared to other tools, CAF is based on a Total Quality Management approach, which makes it a better choice for this study. It is a self-assessment/diagnosis tool available to public organizations which are intent on improving performance. Through the identification of a series of inter-related indicators and variables, a complete and easily-analysable picture of any organization under observation can be obtained.

Analysed data have been acquired through structured interviews, questionnaires, scrutiny of (websites), examination of documentation issued by each Chamber (financial statements, provisional reports, or other). Through a desk analysis of collected data and a comparative reading of the outcomes, specific dynamics have been identified, and some correlation between economic and institutional pre-conditions and variables have been  found.

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Management control systems for exploration? A paradox and a challenge for research

In this article the Authors review the relationship between strategy and management control (MCS) by confronting the two most largely accepted lines of thinking in the literature – the so-called “contingency” and “alternative”. Authors identify conceptual and methodological limitations of both approaches, analysing critiques coming from both sides and identifying complementarities within epistemological differences. In the light of the radical changes in the business environment that firms have faced in the last two decades, the ability to change both in the exploitation and exploration directions is considered to be crucial. For the purpose of adaptation, we argue that strategy and MCS interact in a two-way relation rather than being linked by a hierarchy, and their evolution over time can therefore be seen as a co-evolution. This approach shifts attention to dynamism and poses at least two main challenges to scholars addressing the MCSstrategy relationship. Firstly, at the methodological level, non-positivistic approaches may offer a prominent contribution to understanding change, nevertheless they are taken with an amount of suspicion by the mainstream academic community; this problem must be faced by promoting reciprocal comprehension and by supporting dialogue in dedicated editorial indicatives. Secondly, at the conceptual level, MCS is designed to support the implementation of strategic exogenous targets. However, if we consider strategy formulation and strategy implementation as part of a single process of mutual creation, scholars are asked to deploy the paradox of systems designed to control goals that are dynamic, unstable and imprecise in nature. This requires to rethink the form and components of MCS, and their desired degree of specification.

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The Managerial Implications of Caritas in Veritate

The Papal Encyclical, Caritas in Veritate (Charity in Truth) calls for putting people first in an economy, such that an individual’s dignity is considered a valuable resource rather than a burden. Organizational leaders are called on to consider the effects of their actions and decisions on their societies, rather than on economic returns. However, re­directing managerial behaviour in this way is difficult in a world of capitalism, where shareholders demand reasonable economic returns, and where many are unconcerned about the ensuing societal effects. This paper is based on the premise that senior managers wish to undertake efforts to redesign their organization in a way that considers both  economic returns and the im­pact on society (including employees). The paper presents a framework of seven activ­ities — strategy formulation, authority and influence, motivation, cultural maintenance, conflict management, customer management, and management control — that senior managers can use to accomplish this goal.

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

Formal and informal controls in the innovation networks. A model of the link between the control levers and the trust factors

In recent years, there has been a significant increase in inter-organisational collaboration resulting in the emergence of hybrid organisational forms. This has led to recognition that management control can no longer be confined to the boundaries of a single organisation. Management control systems (MCS) must encompass networks of organisations. Inter-organisational relationships require both formal and informal controls. The latter are essentially mechanisms for encouraging self regulation. Significant among these mechanisms is trust. In inter-organisational collaborations high levels of trust can impact on the nature and the role of MCS.

This paper elaborates a model of the link between the constituents of trust (trust factors) and the design of the MCS. We show how different trust factors (ability, benevolence, integrity) impact on different MCS’ approaches (belief, boundary, diagnostic and interactive systems) using Simon’s (1995) levers of control framework. The model demonstrates that an understanding of these relationships, especially in the innovation networks, can help managers employ the most suitable approach to management control in organisational network.

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L’evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna

New Perspectives for Management Control: integrating internal and external measurements, reporting and governance

New Perspectives for Management Control: integrating internal and external measurements, reporting and governance. Management Control is traditionally defined as an internal process, internally managed, for internal purposes. However, this process is evolving toward three external, distinct, but complementary, perspectives. The first one is the information perspective: integrating internal and external data, i.e. combining internal with external measurements, for strategic control purposes. The other perspectives are related to the new management control external issues. The second perspective deals with: monitoring relationships, integrating objectives and measuring shared value for the network. The third perspective refers to managing external reporting, together with external roles and responsibilities, for an extended model of governance.

Keywords: Management Control, Performance Measurements, Relational Control, Organizational Control, Management Reporting.

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