{"title":"Multidimensionalità e multidisciplinarietà nell'Hospital-Based Health Technology Assessment: quale ruolo per il controller?","authors":"Cristiana Cattaneo, Chiara Oppi","doi":"10.3280/maco2023-002009","DOIUrl":"https://doi.org/10.3280/maco2023-002009","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686572","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}
Fabio Nappo, Alessandra Lardo, Maria Teresa Bianchi, Federico Schimperna
In the current digital economy, every sort of organization today must invest in dig-italization in order to remain competitive, to enhance business operations, and to increase profitability. Even within professional football clubs, the use of new tech-nologies has become essential, both from a sports point of view, to improve play-ers' performance and team results, and, from an economic point of view, to im-prove company management and increase revenues. The objective of this study, which employs a quantitative research approach, is to identify the sporting, economic, and financial performance measures on which the digitalization of these sectors has a significant impact. Digitalisation was analysed from the perspective of intellectual capital, a general indicator of digitalization was created and calculated for each of the 20 Serie A clubs. It was then associated with the key economic, financial, and sporting performance factors. The analysis showed a significant positive correlation with the following variables: i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual costs of players and coaches; and v) annual costs of players and coaches plus their depreciation. These results provide insight into how digitalisation is pivotal for professional football clubs and may prove useful for managers and board mem-bers of such clubs, academic researchers and practitioners.
{"title":"The impact of digitalisation on professional football clubs","authors":"Fabio Nappo, Alessandra Lardo, Maria Teresa Bianchi, Federico Schimperna","doi":"10.3280/maco2023-002006","DOIUrl":"https://doi.org/10.3280/maco2023-002006","url":null,"abstract":"In the current digital economy, every sort of organization today must invest in dig-italization in order to remain competitive, to enhance business operations, and to increase profitability. Even within professional football clubs, the use of new tech-nologies has become essential, both from a sports point of view, to improve play-ers' performance and team results, and, from an economic point of view, to im-prove company management and increase revenues. The objective of this study, which employs a quantitative research approach, is to identify the sporting, economic, and financial performance measures on which the digitalization of these sectors has a significant impact. Digitalisation was analysed from the perspective of intellectual capital, a general indicator of digitalization was created and calculated for each of the 20 Serie A clubs. It was then associated with the key economic, financial, and sporting performance factors. The analysis showed a significant positive correlation with the following variables: i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual costs of players and coaches; and v) annual costs of players and coaches plus their depreciation. These results provide insight into how digitalisation is pivotal for professional football clubs and may prove useful for managers and board mem-bers of such clubs, academic researchers and practitioners.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686568","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}
Armando Della Porta, Francesco De Luca, Chiara Aufiero
{"title":"\"Radicare\" la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi","authors":"Armando Della Porta, Francesco De Luca, Chiara Aufiero","doi":"10.3280/maco2023-002003","DOIUrl":"https://doi.org/10.3280/maco2023-002003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686544","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}
{"title":"La contabilità analitica nelle società pubbliche di servizi. Un caso di studio","authors":"Cristina Campanale","doi":"10.3280/maco2023-002010","DOIUrl":"https://doi.org/10.3280/maco2023-002010","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686742","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}
Controls are used to ensure "that resources are obtained and used efficiently and effectively to achieve the organization's objective" (Merchant and Otley, 2007, p. 788). Hybrid workplaces, which include flexible work arrangements like working from home, working outside of regular business hours, having flexible work hours, etc. (Stirpe and Zarraga-Oberty, 2017), are characterized by spatial and/or tem-poral separation. This presents control challenges because controlling requires that employee behaviour be in line with the company's goals (Snell 1992). Strict con-trols signal a compromise on trust (Christ et al., 2008), and loose controls dilute subordinates getting strong and clear directives (Long, 2010). Through a quasi-experiment utilizing the theoretical underpinning of Simon's levers of control (1995, 2000), this study explores the types of controls which enable hybrid firm's competitiveness. According to Widener (2007), the levers both individually and collectively drive firm-level knowledge production and attention direction, and be-cause they interact with one another, their effects are intricately entangled. This entanglement causes tension for organizational actors, who are largely interested in knowing which types of controls are effective in the hybrid firm's context and how these controls relate to each other. The results of the experiment identify that the best possible combination to enable hybrid firm competitiveness is ‘High IC and High DC'. The findings establish a significant role of high IC and high DC, in ensuring hybrid firm competitiveness.
控制是用来确保“资源的获得和有效地使用，以实现组织的目标”(Merchant和Otley, 2007, p. 788)。混合工作场所，包括灵活的工作安排，如在家工作，在正常营业时间以外工作，有灵活的工作时间等(Stirpe和Zarraga-Oberty, 2017)，其特点是空间和/或时间分离。这就提出了控制方面的挑战，因为控制要求员工的行为符合公司的目标(Snell 1992)。严格的控制标志着信任的妥协(Christ et al.， 2008)，宽松的控制会稀释下属获得强有力和明确的指示(Long, 2010)。通过利用西蒙控制杠杆(1995,2000)的理论基础的准实验，本研究探讨了使混合企业具有竞争力的控制类型。根据Widener(2007)的研究，杠杆既可以单独地也可以集体地驱动企业层面的知识生产和注意力方向，并且由于它们相互作用，它们的影响错综复杂地纠缠在一起。这种纠缠导致了组织参与者的紧张，他们非常想知道哪种类型的控制在混合公司的环境中是有效的，以及这些控制是如何相互关联的。实验结果表明，实现混合企业竞争力的最佳组合是“高集成电路和高直流”。研究结果确立了高集成电路和高直流在确保混合企业竞争力方面的重要作用。
{"title":"Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms","authors":"Ashish Varma, Adnan Khani","doi":"10.3280/maco2023-002002","DOIUrl":"https://doi.org/10.3280/maco2023-002002","url":null,"abstract":"Controls are used to ensure \"that resources are obtained and used efficiently and effectively to achieve the organization's objective\" (Merchant and Otley, 2007, p. 788). Hybrid workplaces, which include flexible work arrangements like working from home, working outside of regular business hours, having flexible work hours, etc. (Stirpe and Zarraga-Oberty, 2017), are characterized by spatial and/or tem-poral separation. This presents control challenges because controlling requires that employee behaviour be in line with the company's goals (Snell 1992). Strict con-trols signal a compromise on trust (Christ et al., 2008), and loose controls dilute subordinates getting strong and clear directives (Long, 2010). Through a quasi-experiment utilizing the theoretical underpinning of Simon's levers of control (1995, 2000), this study explores the types of controls which enable hybrid firm's competitiveness. According to Widener (2007), the levers both individually and collectively drive firm-level knowledge production and attention direction, and be-cause they interact with one another, their effects are intricately entangled. This entanglement causes tension for organizational actors, who are largely interested in knowing which types of controls are effective in the hybrid firm's context and how these controls relate to each other. The results of the experiment identify that the best possible combination to enable hybrid firm competitiveness is ‘High IC and High DC'. The findings establish a significant role of high IC and high DC, in ensuring hybrid firm competitiveness.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686549","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 : 2023-06-01DOI: 10.1007/s00187-023-00355-0
V. Chong, Lokman Mia, John Sands, Z. Wang
{"title":"The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance","authors":"V. Chong, Lokman Mia, John Sands, Z. Wang","doi":"10.1007/s00187-023-00355-0","DOIUrl":"https://doi.org/10.1007/s00187-023-00355-0","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"201 - 233"},"PeriodicalIF":3.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45366100","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 : 2023-06-01DOI: 10.1007/s00187-023-00354-1
K. Baird, S. Su, Rahat Munir
{"title":"The mediating role of levers of controls on the association between sustainable leadership and organisational resilience","authors":"K. Baird, S. Su, Rahat Munir","doi":"10.1007/s00187-023-00354-1","DOIUrl":"https://doi.org/10.1007/s00187-023-00354-1","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"167 - 200"},"PeriodicalIF":3.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47163259","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 : 2023-05-08DOI: 10.1007/s00187-023-00353-2
F. Palazzi, F. Sgrò, M. Ciambotti, N. Bontis, Lorenzo Gelsomini
{"title":"The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices","authors":"F. Palazzi, F. Sgrò, M. Ciambotti, N. Bontis, Lorenzo Gelsomini","doi":"10.1007/s00187-023-00353-2","DOIUrl":"https://doi.org/10.1007/s00187-023-00353-2","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"135 - 165"},"PeriodicalIF":3.3,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49311243","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}
Risk Management (RM) themes have a central role in private and public admin-istration, improving its performance and resilience, as affirmed by many authors in recent years. The involvement of citizens in public processes derives from the New Public Governance influences, and the evolved consideration from citizen, to partner and customer. However, few authors have investigated whether and how citizen participation is involved in the RM process. This paper aims to cover the gap on the citizens' role in the RM process of public administration organizations, with a focus on corruption risk. In particular, the analysis focused on Italian mu-nicipalities and was conducted on a sample of 110 provincial capitals. Though the analysis of the Italian legislation, we discuss whether access requests (ARs) are a useful tool for citizens through which to exercise their control activity, thus partici-pating in the RM process of the municipality.
{"title":"The Role of Citizens in the Municipalities' Risk Management Process: An Overview in Italy","authors":"Monia Castellini, V. Riso","doi":"10.3280/maco2023-001007","DOIUrl":"https://doi.org/10.3280/maco2023-001007","url":null,"abstract":"Risk Management (RM) themes have a central role in private and public admin-istration, improving its performance and resilience, as affirmed by many authors in recent years. The involvement of citizens in public processes derives from the New Public Governance influences, and the evolved consideration from citizen, to partner and customer. However, few authors have investigated whether and how citizen participation is involved in the RM process. This paper aims to cover the gap on the citizens' role in the RM process of public administration organizations, with a focus on corruption risk. In particular, the analysis focused on Italian mu-nicipalities and was conducted on a sample of 110 provincial capitals. Though the analysis of the Italian legislation, we discuss whether access requests (ARs) are a useful tool for citizens through which to exercise their control activity, thus partici-pating in the RM process of the municipality.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"36 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80103315","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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