Sustainable Development Goal 5 aims to achieve women's full and effective participation as well as equal opportunities for leadership at all levels of decision-making. Our research focuses on the higher education sector and aims to analyse the current gender gap in Italian universities. Specifically, this paper studies the effective presence of women in leadership role through the disclosure provided in gender reports. The research approach is based on a content analysis of the gender reports published by Italian universities, collecting information about the presence of women in academic leadership roles (such as rector, board of directors, school president, department director, etc.). This research has an exploratory nature as, to the best of our knowledge, previous studies have not analysed this topic in Italian higher institutions. It also represents a possible bridge between two different research areas: gender gap studies and social reporting. The results provide an instrument for evaluating the effectiveness of the gender policies in the university sector for national policymakers (such as the Ministry of Education and Italian Rectors Conference) and rectors and board members of higher institutions.
{"title":"Women participation in academic management positions. Evidence from Italian universities","authors":"S. Fissi, A. Romolini, E. Gori, Marco Contri","doi":"10.3280/maco2022-003008","DOIUrl":"https://doi.org/10.3280/maco2022-003008","url":null,"abstract":"Sustainable Development Goal 5 aims to achieve women's full and effective participation as well as equal opportunities for leadership at all levels of decision-making. Our research focuses on the higher education sector and aims to analyse the current gender gap in Italian universities. Specifically, this paper studies the effective presence of women in leadership role through the disclosure provided in gender reports. The research approach is based on a content analysis of the gender reports published by Italian universities, collecting information about the presence of women in academic leadership roles (such as rector, board of directors, school president, department director, etc.). This research has an exploratory nature as, to the best of our knowledge, previous studies have not analysed this topic in Italian higher institutions. It also represents a possible bridge between two different research areas: gender gap studies and social reporting. The results provide an instrument for evaluating the effectiveness of the gender policies in the university sector for national policymakers (such as the Ministry of Education and Italian Rectors Conference) and rectors and board members of higher institutions.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"21 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78234144","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 : 2022-10-17DOI: 10.1007/s00187-022-00347-6
M. Barati, Bahareh Ansari
{"title":"Effects of algorithmic control on power asymmetry and inequality within organizations","authors":"M. Barati, Bahareh Ansari","doi":"10.1007/s00187-022-00347-6","DOIUrl":"https://doi.org/10.1007/s00187-022-00347-6","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"525 - 544"},"PeriodicalIF":3.3,"publicationDate":"2022-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46229373","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 : 2022-09-07DOI: 10.1007/s00187-022-00346-7
Binh Bui, M. Houqe, M. Zahir-ul-Hassan
{"title":"Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis","authors":"Binh Bui, M. Houqe, M. Zahir-ul-Hassan","doi":"10.1007/s00187-022-00346-7","DOIUrl":"https://doi.org/10.1007/s00187-022-00346-7","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"483 - 524"},"PeriodicalIF":3.3,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49499300","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 : 2022-08-15DOI: 10.1007/s00187-022-00344-9
S. Su, K. Baird, A. Tung
{"title":"Controls and performance: assessing the mediating role of creativity and collegiality","authors":"S. Su, K. Baird, A. Tung","doi":"10.1007/s00187-022-00344-9","DOIUrl":"https://doi.org/10.1007/s00187-022-00344-9","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"449 - 482"},"PeriodicalIF":3.3,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43877394","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 : 2022-08-08DOI: 10.1007/s00187-022-00345-8
Iryna Alves, Sofia M. Lourenço
{"title":"Correction to: The use of non‑financial performance measures for managerial compensation: evidence from SMEs","authors":"Iryna Alves, Sofia M. Lourenço","doi":"10.1007/s00187-022-00345-8","DOIUrl":"https://doi.org/10.1007/s00187-022-00345-8","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"447 - 447"},"PeriodicalIF":3.3,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47725445","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 : 2022-07-03DOI: 10.1007/s00187-022-00342-x
T. Malmi, Christian Ax, D. Bedford, Rolf Brühl, Piotr Tomasz Bednarek, Johan Dergård
{"title":"The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices","authors":"T. Malmi, Christian Ax, D. Bedford, Rolf Brühl, Piotr Tomasz Bednarek, Johan Dergård","doi":"10.1007/s00187-022-00342-x","DOIUrl":"https://doi.org/10.1007/s00187-022-00342-x","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"273 - 334"},"PeriodicalIF":3.3,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46805183","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 : 2022-06-29DOI: 10.1007/s00187-022-00343-w
Ágnes Szukits
{"title":"The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics","authors":"Ágnes Szukits","doi":"10.1007/s00187-022-00343-w","DOIUrl":"https://doi.org/10.1007/s00187-022-00343-w","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"403 - 446"},"PeriodicalIF":3.3,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44750723","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 : 2022-06-17DOI: 10.1007/s00187-022-00339-6
N. Nuhu, K. Baird, S. Su
{"title":"The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness","authors":"N. Nuhu, K. Baird, S. Su","doi":"10.1007/s00187-022-00339-6","DOIUrl":"https://doi.org/10.1007/s00187-022-00339-6","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"371 - 402"},"PeriodicalIF":3.3,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46901939","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 : 2022-06-01DOI: 10.3280/maco2022-002-s1004
F. Culasso, E. Giacosa, Daniele Giordino, Edoardo Crocco
The recent Covid-19 pandemic has deeply affected the financial health of com-panies all over the globe. Small and micro enterprises are more vulnerable due to their limited financial resources and lack of specialized knowledge. This article ex-plores the impact of the pandemic on the early stage of small companies' Digital Transformation (DT), and its effect on the barriers to DT. The authors adopted an inductive qualitative approach and engaged in purposeful sampling to investigate micro and small enterprises operating in Piedmont, Italy, that were at the earliest stage of their DT journey. The final sample included 11 unique cases, involving a total of 49 interviews. The results show that the Covid-19 pandemic did not act as a catalyst to the DT of small and micro enterprises, instead sharpening the barriers to DT. The paper provides owners, managers, investors, politicians, and territorial institutions with a better understanding of the tools and initiatives that must be implemented to foster small and micro enterprises' DT. The research, due to the selected sample, is limited to small companies' personnel and to their owners' ex-periences
{"title":"Digital transformation: Is Covid-19 a catalyst for micro and small enterprises first steps toward innovation?","authors":"F. Culasso, E. Giacosa, Daniele Giordino, Edoardo Crocco","doi":"10.3280/maco2022-002-s1004","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1004","url":null,"abstract":"The recent Covid-19 pandemic has deeply affected the financial health of com-panies all over the globe. Small and micro enterprises are more vulnerable due to their limited financial resources and lack of specialized knowledge. This article ex-plores the impact of the pandemic on the early stage of small companies' Digital Transformation (DT), and its effect on the barriers to DT. The authors adopted an inductive qualitative approach and engaged in purposeful sampling to investigate micro and small enterprises operating in Piedmont, Italy, that were at the earliest stage of their DT journey. The final sample included 11 unique cases, involving a total of 49 interviews. The results show that the Covid-19 pandemic did not act as a catalyst to the DT of small and micro enterprises, instead sharpening the barriers to DT. The paper provides owners, managers, investors, politicians, and territorial institutions with a better understanding of the tools and initiatives that must be implemented to foster small and micro enterprises' DT. The research, due to the selected sample, is limited to small companies' personnel and to their owners' ex-periences","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"177 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79897477","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":"Blockchain e bilancio di esercizio: verso una convergenza di interessi \"distribuita\"?","authors":"Diego Valentinetti, Michele A. Rea","doi":"10.3280/maco2022-002002","DOIUrl":"https://doi.org/10.3280/maco2022-002002","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"59 5 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75878359","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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