Quale metodologia di ricerca sulle tematiche di Management Control?

Which research methodology on the Management Control issues?

The aim of the article is to discuss how to strenghthen the process of internationalization of research, but preserving the basic values of Italian accounting thought, also in the methodological side, i.e. maintaining the integrated inductive-deductive method of research.Specific reflections are carried out on the more and more relevant role played by the analytical demonstrations of the research hypotheses, with an experimental approach typical of the “hard” sciences. In particular, the research hypotheses are often based on cause-effect relationships in a true-false logic, with reference to the available data bases or to data collected on a sample basis, often neglecting the accuracy of such a data. Even the language used is more and more the mathematical one, not suitable for the scientific communication in our community, because it neglects the qualitative variables, the interpretation of the data and the understanding of the multiple non-linear cause-effect relationships.With regard to the contents, the relevant issues seem to be no more those related to the understanding of the business complexity, but those that may lent best to the correlation analysis; in fact, the focus is on the quantitative methods, considered a priori better, and this increasingly determines the detachment from the business reality.

Keywords: research methodology, quantitative methods, qualitative methods, data accuracy.

Rating Riviste AIDEA-SIDREA

Elenco delle riviste del Journal Rating AIDEA-SIDREA   (aggiornato al 10 novembre 2015)

JR SIDREA 10-11-2015

Per le riviste nazionali i criteri utilizzati per il Rating sono indicati nel documento metodologico allegato:

JR SIDREA. Criteri e parametri. 10-11-2015

Per le riviste internazionali i criteri utilizzati sono riportati nel documento di lavoro AIDEA-SIDREA allegato:

data entry 31 ottobre 2015 (AIDEA)

L’elenco delle riviste è stato sottoposto all’ANVUR che non ha formulato un suo elenco contenente 1.226 riviste utilizzando, come banche dati “neutrali”, Scopus, ISI Web of Science e la lista CINECA delle sedi di pubblicazione dei ricercatori italiani dell’area 13 nel periodo 2004-2014. Per le riviste italiane (e per le altre riviste non indicizzate in Scopus e ISI-WoS) il riferimento utilizzato dall’ANVUR è stato l’indice H (contemporary) di Google Scholar calcolato per il periodo 2010-2014.


Decennale Sidrea




Tavola Rotonda coordinata da Angelo Riccaboni su “La Cultura aziendale”

Documenti SIDREA:  Cultura 2005-2006   Metodo   Oggetto   Posizionamento   Scenari

Tavola Rotonda coordinata da Luciano Marchi su “La valutazione della ricerca”

Documenti SIDREA:  Regole 2005-2006   Valutazione Ricerca 2015   Osservazioni VQR   Criteri ASN 2015

Articoli:  Quagli-FR-3-2012   Borgonovi   Canziani-Sinergie 2011



Una comparazione internazionale tra i sistemi di valutazione della ricerca scientifica

An international comparison among scientific research assessment systems

This paper critically compares and discusses the periodic scientific research assessment systems of Italy and of four comparable Countries. The four Countries are: United Kingdom, Australia, France and Spain. I discuss the key features of the abovementioned systems, including: the research quality assessment criteria, the reference to international research quality standards, the impact and relevance of the research outside the academia, the consistency of the scientific researcher’s outputs with the scientific discipline and with the hosting institution’s strategy and activities. I conclude with a direct comparison with the Italian system and with some possible proposals for improving the current Italian scientific research assessment framework.