{"title":"I Big Data non \"parlano da soli\". Il ruolo dei modelli nella diffusione degli analytics per il management accounting","authors":"Roberto Del Gobbo","doi":"10.3280/maco2023-001001","DOIUrl":"https://doi.org/10.3280/maco2023-001001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"111 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80785253","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":"Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica","authors":"Riccardo Santoni","doi":"10.3280/maco2023-001003","DOIUrl":"https://doi.org/10.3280/maco2023-001003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"6 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82830992","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}
Rosanna Spanò, M. Massaro, Adele Caldarelli, Carlo Bagnoli
The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future
{"title":"Blockchain implications for the accounting realm: A critique of extant studies","authors":"Rosanna Spanò, M. Massaro, Adele Caldarelli, Carlo Bagnoli","doi":"10.3280/maco2023-001002","DOIUrl":"https://doi.org/10.3280/maco2023-001002","url":null,"abstract":"The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85073684","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":"Le politiche pubbliche a sostegno della crisi da COVID-19 nel settore turistico: un'analisi esplorativa","authors":"Elisabetta Reginato, F. Cabiddu, P. Modica","doi":"10.3280/maco2023-001005","DOIUrl":"https://doi.org/10.3280/maco2023-001005","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"21 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86214339","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 relazione tra l'esperienza degli amministratori e il business plan: un'indagine empirica sulle imprese quotate in Italia","authors":"Emmadonata Carbone, Sara Saggese, F. Sarto","doi":"10.3280/maco2023-001004","DOIUrl":"https://doi.org/10.3280/maco2023-001004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"24 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87240577","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":"L'analisi del bilancio delle università attraverso gli indici: indagine su un campione di atenei statali","authors":"Giovanni Coran, G. Donna, Ugo Sostero","doi":"10.3280/maco2023-001008","DOIUrl":"https://doi.org/10.3280/maco2023-001008","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"49 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89578478","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 : 2023-03-01DOI: 10.1007/s00187-023-00352-3
F. Verbeeten, Thomas W. Guenther
{"title":"“Breaking news” from the Journal of Management Control: changes of editors, editorial board members, journal rankings and Best Reviewer Awards 2022","authors":"F. Verbeeten, Thomas W. Guenther","doi":"10.1007/s00187-023-00352-3","DOIUrl":"https://doi.org/10.1007/s00187-023-00352-3","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"1 - 7"},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42582604","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}
F. Capalbo, Adelaide Ippolito, M. Smarra, M. Sorrentino
{"title":"Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio","authors":"F. Capalbo, Adelaide Ippolito, M. Smarra, M. Sorrentino","doi":"10.3280/maco2023-001006","DOIUrl":"https://doi.org/10.3280/maco2023-001006","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"28 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88046973","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 : 2023-02-18DOI: 10.1007/s00187-023-00351-4
R. Barros, Ana Ferreira
{"title":"Management control systems and innovation: a case study grounded in institutional theory","authors":"R. Barros, Ana Ferreira","doi":"10.1007/s00187-023-00351-4","DOIUrl":"https://doi.org/10.1007/s00187-023-00351-4","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"109-133"},"PeriodicalIF":3.3,"publicationDate":"2023-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45604655","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 : 2023-02-14DOI: 10.1007/s00187-023-00350-5
Christian Lukas
{"title":"On interim performance evaluations and interdependent period outcomes","authors":"Christian Lukas","doi":"10.1007/s00187-023-00350-5","DOIUrl":"https://doi.org/10.1007/s00187-023-00350-5","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"67-108"},"PeriodicalIF":3.3,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52273887","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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