Pub Date : 2022-11-29DOI: 10.1007/s00187-022-00349-4
Jochen Fähndrich
{"title":"A literature review on the impact of digitalisation on management control","authors":"Jochen Fähndrich","doi":"10.1007/s00187-022-00349-4","DOIUrl":"https://doi.org/10.1007/s00187-022-00349-4","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"9-65"},"PeriodicalIF":3.3,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46009722","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 : 2022-11-10DOI: 10.1007/s00187-022-00348-5
Mounia Boulhaga, A. Bouri, Hany Elbardan
{"title":"The effect of internal control quality on real and accrual-based earnings management: evidence from France","authors":"Mounia Boulhaga, A. Bouri, Hany Elbardan","doi":"10.1007/s00187-022-00348-5","DOIUrl":"https://doi.org/10.1007/s00187-022-00348-5","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"545 - 567"},"PeriodicalIF":3.3,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42054159","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}
Ivo Hristov, A. Chirico, Francesco Ranalli, Riccardo Camilli
{"title":"La pianificazione della sostenibilità nelle aziende familiari: il ruolo dei key value drivers","authors":"Ivo Hristov, A. Chirico, Francesco Ranalli, Riccardo Camilli","doi":"10.3280/maco2022-003006","DOIUrl":"https://doi.org/10.3280/maco2022-003006","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"334 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80582958","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":"Relazioni tra Integrated Report e processi decisionali e di controllo: un'indagine empirica longitudinale","authors":"R. Ciccola, Ilenia Ascani, M. Chiucchi","doi":"10.3280/maco2022-003007","DOIUrl":"https://doi.org/10.3280/maco2022-003007","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"4 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81700344","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'azienda intelligente: opportunità e minacce per la creazione di valore","authors":"Claudia Presti","doi":"10.3280/maco2022-003001","DOIUrl":"https://doi.org/10.3280/maco2022-003001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"134 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77695147","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}
Arianna Becciu, Costina Andreea Calota, Cristina Gonnella, Sarah Russo
This review explores the relationships between the literature on knowledge sharing (KS), innovative behavior (IB) and human resource management (HRM). A systematic literature review is carried out employing a bibliometric and network analysis. The review is based on 45 articles retrieved from top journals using Scopus for data selection. The articles extrapolated belong to any period before 2020. In organizing the articles in a grid consisting of three perspectives and five recurring themes, trends in the current literature are traced and possible future paths are identified. Our findings suggest that there is a lack of studies adopting a holistic perspective on the relationships between KS, IB and HRM. This article proposes a systematic categorization of articles concerning the link between KS, IB and HRM, thus providing a valuable guide for researchers. Furthermore, the literature review provides a holistic and all-embracing overview of the entanglements between KS, IB and HRM.
{"title":"Human resources management, knowledge sharing and innovative behavior: Which nexus? A systematic literature review","authors":"Arianna Becciu, Costina Andreea Calota, Cristina Gonnella, Sarah Russo","doi":"10.3280/maco2022-003002","DOIUrl":"https://doi.org/10.3280/maco2022-003002","url":null,"abstract":"This review explores the relationships between the literature on knowledge sharing (KS), innovative behavior (IB) and human resource management (HRM). A systematic literature review is carried out employing a bibliometric and network analysis. The review is based on 45 articles retrieved from top journals using Scopus for data selection. The articles extrapolated belong to any period before 2020. In organizing the articles in a grid consisting of three perspectives and five recurring themes, trends in the current literature are traced and possible future paths are identified. Our findings suggest that there is a lack of studies adopting a holistic perspective on the relationships between KS, IB and HRM. This article proposes a systematic categorization of articles concerning the link between KS, IB and HRM, thus providing a valuable guide for researchers. Furthermore, the literature review provides a holistic and all-embracing overview of the entanglements between KS, IB and HRM.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"61 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87156050","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}
Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author's knowledge, this is the first study specifically focused on BT and inter-organizational management control.
{"title":"Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption","authors":"G. Centorrino, G. Noto, Daniela Rupo","doi":"10.3280/maco2022-003004","DOIUrl":"https://doi.org/10.3280/maco2022-003004","url":null,"abstract":"Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author's knowledge, this is the first study specifically focused on BT and inter-organizational management control.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"231 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78487827","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'azienda è organismo resiliente. Le possibili reazioni alle crisi economiche","authors":"G. Catturi","doi":"10.3280/maco2022-003009","DOIUrl":"https://doi.org/10.3280/maco2022-003009","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"86 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86579723","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}
For decades many researchers have studied companies' crisis and insolvency forecasting based on economic and financial indexes. However, little attention has been devoted to companies' organisational structure in setting up favourable conditions in which firms can continue their activities without having to initiate an alert procedure as well as effectively achieve the objectives forecasted. This is even more important when considering the introduction of Legislative Decree N. 14/2019, which underlines the importance of implementing a structure suitable for guaranteeing a company's development. This study aims to investigate whether organisational, administrative and accounting structures affect business continuity and planning effectiveness. To this end, the study has adopted a quantitative approach. This paper provides insights into a new management control approach. SMEs should adopt a more structured management approach, driven by an effective company information system able to timely detect the emergence of a crisis and the uncertainty of business continuity.
{"title":"Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs","authors":"F. Sgrò, F. Palazzi, M. Ciambotti","doi":"10.3280/maco2022-003005","DOIUrl":"https://doi.org/10.3280/maco2022-003005","url":null,"abstract":"For decades many researchers have studied companies' crisis and insolvency forecasting based on economic and financial indexes. However, little attention has been devoted to companies' organisational structure in setting up favourable conditions in which firms can continue their activities without having to initiate an alert procedure as well as effectively achieve the objectives forecasted. This is even more important when considering the introduction of Legislative Decree N. 14/2019, which underlines the importance of implementing a structure suitable for guaranteeing a company's development. This study aims to investigate whether organisational, administrative and accounting structures affect business continuity and planning effectiveness. To this end, the study has adopted a quantitative approach. This paper provides insights into a new management control approach. SMEs should adopt a more structured management approach, driven by an effective company information system able to timely detect the emergence of a crisis and the uncertainty of business continuity.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"7 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80108268","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}
The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.
{"title":"Opportunities and risks in using big data to support management control systems: A multiple case study","authors":"F. Badia, Fabio Donato","doi":"10.3280/maco2022-003003","DOIUrl":"https://doi.org/10.3280/maco2022-003003","url":null,"abstract":"The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"93 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79753075","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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