Pub Date : 2021-09-28DOI: 10.1007/s00187-021-00326-3
Markus Jung, Mischa Seiter
{"title":"Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study","authors":"Markus Jung, Mischa Seiter","doi":"10.1007/s00187-021-00326-3","DOIUrl":"https://doi.org/10.1007/s00187-021-00326-3","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":"495 - 516"},"PeriodicalIF":3.3,"publicationDate":"2021-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48222579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-28DOI: 10.1007/s00187-021-00327-2
K. Baird, V. Baard
{"title":"Management controls and team effectiveness: the mediating role of team structural empowerment","authors":"K. Baird, V. Baard","doi":"10.1007/s00187-021-00327-2","DOIUrl":"https://doi.org/10.1007/s00187-021-00327-2","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":"517 - 558"},"PeriodicalIF":3.3,"publicationDate":"2021-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45189322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1006
D. Sorrentino, P. Ruggiero, R. Mussari
{"title":"Performance e co-produzione dei servizi pubblici: la problematica della misurazione","authors":"D. Sorrentino, P. Ruggiero, R. Mussari","doi":"10.3280/maco2021-002-s1006","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1006","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"79 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83774002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1005
Enzo Bivona
{"title":"Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided","authors":"Enzo Bivona","doi":"10.3280/maco2021-002-s1005","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1005","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89216804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1013
Sabrina Gigli, L. Mariani, A. Paletta
University mission is a complex topic. Mission fulfilment requires the ability to manage different objectives simultaneously. An adequate performance management system can be crucial to support this process. The recent accounting reform of the Italian public universities offers the opportunity to implement such a performance management system. The introduction of the accrual accounting approach for financial reporting - and budgeting - does, in fact, require the collection of a greater amount of data and, notably, a richer amount of information on costs. The collected data and information can then be effectively used to promote accountability and to support decision-making processes from the governance to the operational level. In this context, the question arises: What are the drivers and the barriers that can facilitate the introduction of an effective performance management system in public universities? In order to answer this question, the authors conducted a study on the case of the University of Bologna, at its first implementation of a management accounting system (called COAN project). The aim of the COAN project is to contribute to the understanding of the organizational and procedural conditions that may affect the introduction of accounting innovation in the context of public universities.
{"title":"Management accounting and governance implications: The case of the University of Bologna","authors":"Sabrina Gigli, L. Mariani, A. Paletta","doi":"10.3280/maco2021-002-s1013","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1013","url":null,"abstract":"University mission is a complex topic. Mission fulfilment requires the ability to manage different objectives simultaneously. An adequate performance management system can be crucial to support this process. The recent accounting reform of the Italian public universities offers the opportunity to implement such a performance management system. The introduction of the accrual accounting approach for financial reporting - and budgeting - does, in fact, require the collection of a greater amount of data and, notably, a richer amount of information on costs. The collected data and information can then be effectively used to promote accountability and to support decision-making processes from the governance to the operational level. In this context, the question arises: What are the drivers and the barriers that can facilitate the introduction of an effective performance management system in public universities? In order to answer this question, the authors conducted a study on the case of the University of Bologna, at its first implementation of a management accounting system (called COAN project). The aim of the COAN project is to contribute to the understanding of the organizational and procedural conditions that may affect the introduction of accounting innovation in the context of public universities.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80078871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1003
Domenica Lavorato, Rita Lamboglia, D. Mancini
{"title":"La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca","authors":"Domenica Lavorato, Rita Lamboglia, D. Mancini","doi":"10.3280/maco2021-002-s1003","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87941969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1004
Riccardo Giannetti, L. Cinquini, M. Rapaccini
{"title":"La valutazione degli investimenti in industria 4.0: oltre l'old wine in new bottles","authors":"Riccardo Giannetti, L. Cinquini, M. Rapaccini","doi":"10.3280/maco2021-002-s1004","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86655671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1012
S. Fissi, Francesco Grazzini
{"title":"L'utilizzo dei Social Media durante la pandemia da COVID-19: un nuovo strumento per la gestione del rischio sanitario?","authors":"S. Fissi, Francesco Grazzini","doi":"10.3280/maco2021-002-s1012","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1012","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"2021 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81302646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.3280/maco2021-002-s1008
L. Berardi, Laurie Mook, M. A. Rea
This paper provides a detailed description of the new Italian social accounting rules and guidelines that the Government issued during the last four years. The application of the new law and guidelines requires new skills and knowledge for implementation. The new skills and knowledge are helpful for large organizations and also for medium and small ones that recognize the importance of using these tools (financial reporting, social reporting, social impact assessment) for improving their efficiency and effectiveness. Integrated social accounting may be helpful in this regard, and as such, the authors pose the research question: Is the integrated social accounting model (ISA model) applicable to the new accounting rules and innovations introduced by the law and guidelines for the Italian third sector entities? Are Italian non-profit organizations ready for these accounting innovations? The authors also pay attention to the United Nations Sustainable Development Goals (SDGs 2030) and social impact assessment (SIA). Using the case study method, the authors provide initial evidence from an Italian social economy organization, a food bank, implementing tools of social accounting that consider essential aspects of performance measurement and control and its impact on the economy, society, and the environment.
{"title":"Third sector accounting reform and integrated social accounting for Italian social economy organizations","authors":"L. Berardi, Laurie Mook, M. A. Rea","doi":"10.3280/maco2021-002-s1008","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1008","url":null,"abstract":"This paper provides a detailed description of the new Italian social accounting rules and guidelines that the Government issued during the last four years. The application of the new law and guidelines requires new skills and knowledge for implementation. The new skills and knowledge are helpful for large organizations and also for medium and small ones that recognize the importance of using these tools (financial reporting, social reporting, social impact assessment) for improving their efficiency and effectiveness. Integrated social accounting may be helpful in this regard, and as such, the authors pose the research question: Is the integrated social accounting model (ISA model) applicable to the new accounting rules and innovations introduced by the law and guidelines for the Italian third sector entities? Are Italian non-profit organizations ready for these accounting innovations? The authors also pay attention to the United Nations Sustainable Development Goals (SDGs 2030) and social impact assessment (SIA). Using the case study method, the authors provide initial evidence from an Italian social economy organization, a food bank, implementing tools of social accounting that consider essential aspects of performance measurement and control and its impact on the economy, society, and the environment.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79928300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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