Pub Date : 2022-06-01DOI: 10.3280/maco2022-002-s1003
G. Denisse Chamochumbi D., M. Ciambotti, F. Palazzi, F. Sgrò
The paper investigates the ongoing digital transformation process in a firm operat-ing in the agri-food sector by analyzing the approach adopted, the barriers and challenges faced when implementing digital technologies, and the impact of the Covid-19 crisis on this process. The authors opted for a qualitative approach based on a single case study. The results suggest that the preferred approach of top management played a crucial role in supporting the changes brought about by the transformation. Specifically, it is a conscious, incremental, and critical approach that combines digitalization and craftsmanship. The research reveals four barriers to the implementation of digital technologies: resistance to change, a lack of digi-tal skills, an inadequate organizational structure, and financial constraints. Fur-thermore, the results show that the Covid-19 crisis has accelerated the implemen-tation of digital technologies, which was already in progress during the pre-pandemic period.
{"title":"The digital transformation process in the agri-food sector: A case study","authors":"G. Denisse Chamochumbi D., M. Ciambotti, F. Palazzi, F. Sgrò","doi":"10.3280/maco2022-002-s1003","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1003","url":null,"abstract":"The paper investigates the ongoing digital transformation process in a firm operat-ing in the agri-food sector by analyzing the approach adopted, the barriers and challenges faced when implementing digital technologies, and the impact of the Covid-19 crisis on this process. The authors opted for a qualitative approach based on a single case study. The results suggest that the preferred approach of top management played a crucial role in supporting the changes brought about by the transformation. Specifically, it is a conscious, incremental, and critical approach that combines digitalization and craftsmanship. The research reveals four barriers to the implementation of digital technologies: resistance to change, a lack of digi-tal skills, an inadequate organizational structure, and financial constraints. Fur-thermore, the results show that the Covid-19 crisis has accelerated the implemen-tation of digital technologies, which was already in progress during the pre-pandemic period.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"47 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87231860","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":"Gestione integrata dei dati e performance aziendali","authors":"A. Paolini","doi":"10.3280/maco2022-002001","DOIUrl":"https://doi.org/10.3280/maco2022-002001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90296995","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 prospettiva del \"Sistema di Controllo Interno Integrato2 nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia","authors":"E. Guarini, F. Magli, M. Martinelli","doi":"10.3280/maco2022-002004","DOIUrl":"https://doi.org/10.3280/maco2022-002004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"41 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77743203","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":"Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un'analisi sistematica della letteratura","authors":"Luca Mazzara, F. Bergamaschi, G. Leoni","doi":"10.3280/maco2022-002005","DOIUrl":"https://doi.org/10.3280/maco2022-002005","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"3 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83694301","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-s1007
G. Boesso, F. Cerbioni, M. Ghitti
Previous academic research found that two broad approaches characterize non-profit foundations when setting objectives. In the first approach, the business-like model, nonprofit foundations are inspired by for-profit organizations, and they adopt methodologies, tools, and practices typical of business management to better respond to social issues connected to their local dimensions. The second approach, the charity-like model, conversely argues that hybridization toward the market risks undermining the peculiarities of the nonprofit sector, thereby emphasizing the need of nonprofit foundations to be guided by the solidarity of interests that resides in the natural interdependencies of various members of society. To date, no study has fo-cused on the role of nonprofit foundation employees to understand the impact of a business-like approach on employee professionalism and job performance. Using responses from 277 employees of nonprofit foundations, this study investigates whether increased participation in planning and control tools increases employees' perceptions of the effectiveness of the grant process. The results show that a busi-ness-like approach to planning, if well-balanced and considered, can contribute to greater employee professionalism and lead to improved information clarity and project innovation.
{"title":"Strong planners versus weak planners: An analysis of nonprofit organizations","authors":"G. Boesso, F. Cerbioni, M. Ghitti","doi":"10.3280/maco2022-002-s1007","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1007","url":null,"abstract":"Previous academic research found that two broad approaches characterize non-profit foundations when setting objectives. In the first approach, the business-like model, nonprofit foundations are inspired by for-profit organizations, and they adopt methodologies, tools, and practices typical of business management to better respond to social issues connected to their local dimensions. The second approach, the charity-like model, conversely argues that hybridization toward the market risks undermining the peculiarities of the nonprofit sector, thereby emphasizing the need of nonprofit foundations to be guided by the solidarity of interests that resides in the natural interdependencies of various members of society. To date, no study has fo-cused on the role of nonprofit foundation employees to understand the impact of a business-like approach on employee professionalism and job performance. Using responses from 277 employees of nonprofit foundations, this study investigates whether increased participation in planning and control tools increases employees' perceptions of the effectiveness of the grant process. The results show that a busi-ness-like approach to planning, if well-balanced and considered, can contribute to greater employee professionalism and lead to improved information clarity and project innovation.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"233 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88397612","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":"Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte","authors":"M. Tieghi, Luca Baccolini, Carlotta del Sordo","doi":"10.3280/maco2022-002007","DOIUrl":"https://doi.org/10.3280/maco2022-002007","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"76 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89317204","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-s1001
A. Paolini
The purpose of this special issue is to contribute to the international debate on novel approaches to corporate data management for the improvement of man-agement control systems. The theme embraces the interdisciplinary relationships that management controls and the accounting function that it, increasingly, should have with other disciplines. These relationships are permeated by both quantitative and qualitative approaches. Quantitative models include those created through data science and those that refer to mathematics, statistics, and information tech-nology. Moreover, corporate data management models combining qualitative and quantitative approaches are explored and discussed within disciplinary areas that, due to their consolidated history, are close to management control: e.g., legal, soci-ological, historical and other humanities areas. This theme embraces not only business data management but also knowledge management; it is not only about internal (accounting and non-accounting) data, but also about external data of a statistical, economic, and social nature, which are of interest from different disci-plinary perspectives concerning the integrated management of accounting data and Big Data. With the development of new technologies, such as the ‘Internet of Things', and the increasingly extensive applications of blockchain, social net-works, and mobile devices, organizations are generating huge volumes of data in different formats much faster than in the past. In this sense, big data analytics techniques present opportunities to improve decision-making processes of both a strategic and an operational nature, due to their ability to extract knowledge from data, to facilitate problem solving, and to favor predictive and prescriptive ap-proaches to business phenomena. From an organizational point of view, it is im-portant to analyze the impact of Big Data on the professional profiles of actors typically involved in accounting and management control processes.
{"title":"Integrated data management: New perspectives for management control","authors":"A. Paolini","doi":"10.3280/maco2022-002-s1001","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1001","url":null,"abstract":"The purpose of this special issue is to contribute to the international debate on novel approaches to corporate data management for the improvement of man-agement control systems. The theme embraces the interdisciplinary relationships that management controls and the accounting function that it, increasingly, should have with other disciplines. These relationships are permeated by both quantitative and qualitative approaches. Quantitative models include those created through data science and those that refer to mathematics, statistics, and information tech-nology. Moreover, corporate data management models combining qualitative and quantitative approaches are explored and discussed within disciplinary areas that, due to their consolidated history, are close to management control: e.g., legal, soci-ological, historical and other humanities areas. This theme embraces not only business data management but also knowledge management; it is not only about internal (accounting and non-accounting) data, but also about external data of a statistical, economic, and social nature, which are of interest from different disci-plinary perspectives concerning the integrated management of accounting data and Big Data. With the development of new technologies, such as the ‘Internet of Things', and the increasingly extensive applications of blockchain, social net-works, and mobile devices, organizations are generating huge volumes of data in different formats much faster than in the past. In this sense, big data analytics techniques present opportunities to improve decision-making processes of both a strategic and an operational nature, due to their ability to extract knowledge from data, to facilitate problem solving, and to favor predictive and prescriptive ap-proaches to business phenomena. From an organizational point of view, it is im-portant to analyze the impact of Big Data on the professional profiles of actors typically involved in accounting and management control processes.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"86 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80982129","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-s1006
Silvia Macchia
Over the past decades, the interest in Precision Agriculture (PA) has increased in most developed countries. The adoption of new technologies in agriculture is com-plex. PA improves efficiency, product quality, the rational use of chemicals and biological resources, and the preservation of the environment. Because of the need to invest in technology for sustainability and profitability, the sector becomes in-creasingly data driven. However, this data becomes valuable and strategic only if effectively managed. This study, through a critical literature review on selected topics, sheds light on PA's information potential for farms' managerial processes. It investigates the im-pact of PA on profitability, the features of farmers' decision making, and the spec-ificities of Decision Support Systems for agribusinesses. Given the sector character-istics, the discussion of findings leads to the identification of aspects that should be carefully considered when designing an information system for new-generation agricultural companies. Considering the limited amount of previous research on the decision-making process in farming and the challenges posed by the use of technology, the authors believe that this study could assist researchers, practition-ers, and farmers interested in increasing their knowledge of the issue.
{"title":"Unbundling the information needs of new-generation agricultural companies","authors":"Silvia Macchia","doi":"10.3280/maco2022-002-s1006","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1006","url":null,"abstract":"Over the past decades, the interest in Precision Agriculture (PA) has increased in most developed countries. The adoption of new technologies in agriculture is com-plex. PA improves efficiency, product quality, the rational use of chemicals and biological resources, and the preservation of the environment. Because of the need to invest in technology for sustainability and profitability, the sector becomes in-creasingly data driven. However, this data becomes valuable and strategic only if effectively managed. This study, through a critical literature review on selected topics, sheds light on PA's information potential for farms' managerial processes. It investigates the im-pact of PA on profitability, the features of farmers' decision making, and the spec-ificities of Decision Support Systems for agribusinesses. Given the sector character-istics, the discussion of findings leads to the identification of aspects that should be carefully considered when designing an information system for new-generation agricultural companies. Considering the limited amount of previous research on the decision-making process in farming and the challenges posed by the use of technology, the authors believe that this study could assist researchers, practition-ers, and farmers interested in increasing their knowledge of the issue.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90772667","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 performance dei modelli di credit scoring in contesti di forte instabilità macroeconomica: il ruolo delle Reti Neurali Artificiali","authors":"Enrico Supino, N. Piras","doi":"10.3280/maco2022-002003","DOIUrl":"https://doi.org/10.3280/maco2022-002003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"20 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83631987","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-s1002
G. Centorrino, Valeria Naciti, Daniela Rupo
The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new "genealo-gies of calculation" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.
本文通过涵盖1990-2021年期间的文献计量分析，调查了会计中复式记帐和分类账的研究现状。该研究允许会计信息系统的解释，因为他们演变，由于最近的推动力，破坏性的信息技术。作者以Web of science上的230篇论文为样本，采用VOSviewer软件对不同的关联技术进行了分析:引文、共被引、关键词共现和书目耦合分析。这些结果突出了最近出现的与现代会计基础联系较弱的研究流，尽管在可信度、道德和沟通方面与开创性的历史会计贡献有着相同的根源。根据其研究结果，本研究的主要贡献是更好地理解对复式簿记和分类账日益增长的兴趣，重点关注区块链及其维度。这项研究可能会揭示新技术对会计和簿记的潜在影响。会计语言的普遍性被要求通过在一个可以从跨学科研究方法中广泛受益的领域中汇集专业和学术努力来描述新的“计算谱系”。
{"title":"From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems","authors":"G. Centorrino, Valeria Naciti, Daniela Rupo","doi":"10.3280/maco2022-002-s1002","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1002","url":null,"abstract":"The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new \"genealo-gies of calculation\" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"171 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73274998","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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