Pub Date : 2022-06-01DOI: 10.3280/maco2022-002-s1005
Michele Galeotti, Rosa Lombardi, P. Paoloni, Fabiana Roberto
Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper's main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.
{"title":"Big data and sustainability reports: The current approach to non-accounting data management","authors":"Michele Galeotti, Rosa Lombardi, P. Paoloni, Fabiana Roberto","doi":"10.3280/maco2022-002-s1005","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1005","url":null,"abstract":"Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper's main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"45 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88403123","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-s1009
Paola Vola, L. Gelmini
In the current context of climate change, and despite the general acceptance of the urgency of actions, accounting disclosure fails to outline financial climate-related risks. In this regard, considering the different environmental and sustaina-bility frameworks, this paper adopts the Task force on Climate-related Financial Disclosure (TCFD) framework because it encompasses the potential substantial risks to financial results stemming from a corporation's climate dependency. It is noteworthy to investigate the changing role of the Chief Financial Officer (CFO) as climate-related disclosures are constructed and reported based on TCFD require-ments, as transposed by the EU's recommendations. Based on these premises, this study analyzes the reporting requirements provided by the TCFD for the voluntary disclosure on climate change that must be addressed by contemporary CFOs. Considering the required disclosure, it is possible to identify the competencies that CFOs must acquire in the immediate future (in terms, e.g., of environmental-managerial metrics that must be measured) and the soft skills that are required to collaborate with scientific experts who provide the technical side of the disclosed data. The authors develop a content analysis of the most recent, available Non-Financial Declarations of Italian listed companies and then disentangle the results into distinct categories. This study expands the field of knowledge of a key future issue and, in so doing, it emphasizes the role of accounting in fostering/contrasting the necessary actions to manage climate change.
{"title":"Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies","authors":"Paola Vola, L. Gelmini","doi":"10.3280/maco2022-002-s1009","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1009","url":null,"abstract":"In the current context of climate change, and despite the general acceptance of the urgency of actions, accounting disclosure fails to outline financial climate-related risks. In this regard, considering the different environmental and sustaina-bility frameworks, this paper adopts the Task force on Climate-related Financial Disclosure (TCFD) framework because it encompasses the potential substantial risks to financial results stemming from a corporation's climate dependency. It is noteworthy to investigate the changing role of the Chief Financial Officer (CFO) as climate-related disclosures are constructed and reported based on TCFD require-ments, as transposed by the EU's recommendations. Based on these premises, this study analyzes the reporting requirements provided by the TCFD for the voluntary disclosure on climate change that must be addressed by contemporary CFOs. Considering the required disclosure, it is possible to identify the competencies that CFOs must acquire in the immediate future (in terms, e.g., of environmental-managerial metrics that must be measured) and the soft skills that are required to collaborate with scientific experts who provide the technical side of the disclosed data. The authors develop a content analysis of the most recent, available Non-Financial Declarations of Italian listed companies and then disentangle the results into distinct categories. This study expands the field of knowledge of a key future issue and, in so doing, it emphasizes the role of accounting in fostering/contrasting the necessary actions to manage climate change.","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":"78976504","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}
Luca Ianni, Armando Della Porta, Fabrizio Barbarossa
{"title":"L'interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis","authors":"Luca Ianni, Armando Della Porta, Fabrizio Barbarossa","doi":"10.3280/maco2022-002008","DOIUrl":"https://doi.org/10.3280/maco2022-002008","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"28 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88395429","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-s1008
Matteo Pozzoli, M. Raffaele
Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union (EU) directive, has on market value. It measures the effect of some variables of nonfinancial information (proxied by the adoption of the Glob-al Reporting Initiative [GRI] "core" or "comprehensive" option or the GRI "refer-enced-claim" option, the number of pages of the nonfinancial statement, the presentation of the statement separate from or aggregated with the annual report, and the use of the same or a different auditor for the statement and annual report) on the level of market value measured by market-based performance (Tobin's Q). The analysis was tested on Italian listed companies that presented nonfinancial statements during the 2017-2019 period. The research, conducted on the 2019 nonfinancial statements, shows that all investigated companies apply GRI stand-ards. The empirical results furthermore show that the examined variables are not related to market performance and are not significant. These results lead to poten-tially contradictory findings. Whereas the adoption of generally recognized Corpo-rate Social Responsibility (CSR) standards - being voluntarily adopted by all the investigated companies - is deemed crucial by stakeholders, the details of CSR information, by contrast, do not seem to have an impact on market value.
{"title":"Non-financial information and company market value","authors":"Matteo Pozzoli, M. Raffaele","doi":"10.3280/maco2022-002-s1008","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1008","url":null,"abstract":"Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union (EU) directive, has on market value. It measures the effect of some variables of nonfinancial information (proxied by the adoption of the Glob-al Reporting Initiative [GRI] \"core\" or \"comprehensive\" option or the GRI \"refer-enced-claim\" option, the number of pages of the nonfinancial statement, the presentation of the statement separate from or aggregated with the annual report, and the use of the same or a different auditor for the statement and annual report) on the level of market value measured by market-based performance (Tobin's Q). The analysis was tested on Italian listed companies that presented nonfinancial statements during the 2017-2019 period. The research, conducted on the 2019 nonfinancial statements, shows that all investigated companies apply GRI stand-ards. The empirical results furthermore show that the examined variables are not related to market performance and are not significant. These results lead to poten-tially contradictory findings. Whereas the adoption of generally recognized Corpo-rate Social Responsibility (CSR) standards - being voluntarily adopted by all the investigated companies - is deemed crucial by stakeholders, the details of CSR information, by contrast, do not seem to have an impact on market value.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"45 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87996601","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 : 2022-05-30DOI: 10.1007/s00187-022-00341-y
Thomas W. Guenther, F. Verbeeten
{"title":"Tribute to our reviewers: best reviewer awards 2021","authors":"Thomas W. Guenther, F. Verbeeten","doi":"10.1007/s00187-022-00341-y","DOIUrl":"https://doi.org/10.1007/s00187-022-00341-y","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"145 - 149"},"PeriodicalIF":3.3,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47653876","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 : 2022-04-27DOI: 10.1007/s00187-022-00337-8
Iryna Alves, Sofia M. Lourenço
{"title":"The use of non-financial performance measures for managerial compensation: evidence from SMEs","authors":"Iryna Alves, Sofia M. Lourenço","doi":"10.1007/s00187-022-00337-8","DOIUrl":"https://doi.org/10.1007/s00187-022-00337-8","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"151 - 187"},"PeriodicalIF":3.3,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48468864","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 : 2022-04-13DOI: 10.1007/s00187-022-00336-9
A. Sohal, Tharaka De Vass, Tristan Vasquez, Greg J. Bamber, T. Bartram, P. Stanton
{"title":"Success factors for lean six sigma projects in healthcare","authors":"A. Sohal, Tharaka De Vass, Tristan Vasquez, Greg J. Bamber, T. Bartram, P. Stanton","doi":"10.1007/s00187-022-00336-9","DOIUrl":"https://doi.org/10.1007/s00187-022-00336-9","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"215 - 240"},"PeriodicalIF":3.3,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47693283","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 : 2022-04-05DOI: 10.1007/s00187-022-00335-w
Radiah Othman, Rashid Ameer
{"title":"In employees we Trust: Employee fraud in small businesses","authors":"Radiah Othman, Rashid Ameer","doi":"10.1007/s00187-022-00335-w","DOIUrl":"https://doi.org/10.1007/s00187-022-00335-w","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"189 - 213"},"PeriodicalIF":3.3,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41393663","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}
Starting from the 1990s, the New Public Management (NPM) has been the most inspiring principle of public sector reforms in Europe. The Higher Education (HE) sector is among the different fields in which the implementation of NPM reforms have been controversial. Based on the NPM framework, most HE reforms have focused on enhancing universities' accountability and transparency through performance measurement and performance management (Rabovsky, 2014; Rebora and Turri, 2011). The effects of the implementation of this "calculative technologies" is, however, still under investigated (Arnaboldi et al., 2016). Using documentary analysis as research methodology, this paper investigates implementation trajectories of performance management system (PMS) in Italian universities (Marchi, 2015). Specifically, this is a longitudinal documentary analysis and it offers the results from a content analysis of the Performance Plan (PP) and the Performance Report (PR) of 66 Italian Universities in two periods, i.e. 2016 and 2018. Furthermore, the longitudinal documentary analysis adopts the matrix from a previous study (Dal Molin et al., 2017), which matches the "quality of PMS" and the "expected use of PMS". The main objective of this study is to investigate if the "implementation gap" (Ongaro and Valotti, 2008) highlighted in previous studies (e.g. Dal Molin et al., 2017) has been fulfilled and in which elements it is possible to observe such improvement. As main result, the study shows that the implementation gap is still strongly present, from 2012 until now, and a formal compliance with the law still persists (Allini et al., 2020). There are areas of improvement related to external accountability and compliance, however, this is not supported by an internal use based on internal accountability (Tieghi et al., 2018).
从20世纪90年代开始，新公共管理(NPM)一直是欧洲公共部门改革中最鼓舞人心的原则。高等教育(HE)部门是实施NPM改革存在争议的不同领域之一。基于NPM框架，大多数高等教育改革都侧重于通过绩效衡量和绩效管理来提高大学的问责制和透明度(Rabovsky, 2014;Rebora and Turri, 2011)。然而，实施这种“计算技术”的影响仍在调查中(Arnaboldi et al.， 2016)。本文采用文献分析作为研究方法，研究了意大利大学绩效管理系统(PMS)的实施轨迹(Marchi, 2015)。具体来说，这是一项纵向文献分析，它提供了66所意大利大学在2016年和2018年两个时期的绩效计划(PP)和绩效报告(PR)的内容分析结果。此外，纵向文献分析采用了先前研究(Dal Molin et al.， 2017)的矩阵，该矩阵匹配“PMS的质量”和“PMS的预期使用”。本研究的主要目的是调查在以前的研究(如Dal Molin等人，2017)中强调的“实施差距”(Ongaro和Valotti, 2008)是否已经实现，以及在哪些要素中可以观察到这种改善。作为主要结果，研究表明，从2012年到现在，实施差距仍然很大，对法律的正式遵守仍然存在(Allini et al.， 2020)。与外部问责制和合规性相关的领域存在改进，然而，基于内部问责制的内部使用并不支持这一点(Tieghi等人，2018)。
{"title":"The implementation of PMS in Italian universities: A longitudinal analysis","authors":"A. Bruno, M. Dal Molin","doi":"10.3280/maco2022-001005","DOIUrl":"https://doi.org/10.3280/maco2022-001005","url":null,"abstract":"Starting from the 1990s, the New Public Management (NPM) has been the most inspiring principle of public sector reforms in Europe. The Higher Education (HE) sector is among the different fields in which the implementation of NPM reforms have been controversial. Based on the NPM framework, most HE reforms have focused on enhancing universities' accountability and transparency through performance measurement and performance management (Rabovsky, 2014; Rebora and Turri, 2011). The effects of the implementation of this \"calculative technologies\" is, however, still under investigated (Arnaboldi et al., 2016). Using documentary analysis as research methodology, this paper investigates implementation trajectories of performance management system (PMS) in Italian universities (Marchi, 2015). Specifically, this is a longitudinal documentary analysis and it offers the results from a content analysis of the Performance Plan (PP) and the Performance Report (PR) of 66 Italian Universities in two periods, i.e. 2016 and 2018. Furthermore, the longitudinal documentary analysis adopts the matrix from a previous study (Dal Molin et al., 2017), which matches the \"quality of PMS\" and the \"expected use of PMS\". The main objective of this study is to investigate if the \"implementation gap\" (Ongaro and Valotti, 2008) highlighted in previous studies (e.g. Dal Molin et al., 2017) has been fulfilled and in which elements it is possible to observe such improvement. As main result, the study shows that the implementation gap is still strongly present, from 2012 until now, and a formal compliance with the law still persists (Allini et al., 2020). There are areas of improvement related to external accountability and compliance, however, this is not supported by an internal use based on internal accountability (Tieghi et al., 2018).","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"234 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80295089","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：