首页 > 最新文献

Journal of Management Control最新文献

英文 中文
The national culture as a determinant of ERM quality: Empirical evidence in the European banking context 国家文化作为ERM质量的决定因素:欧洲银行业背景下的经验证据
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001006
Alessandra Allini, Raffaela Casciello, Marco Maffei, M. Prisco
This paper aims to investigate whether and how enterprise risk management (ERM) quality may be influenced by national culture. Using a sample of 105 banks from 21 countries over the period of 2013-2020, we document that power distance, masculinity, uncertainty avoidance and long-term orientation are significantly associated with ERM quality. Our research contributes to the existing risk literature by highlighting how the dimensions of national culture impact ERM quality. The article also discusses how the cultural dimensions of a national culture embedded in the organizational values can influence the quality of bank's risk management processes. This study helps banking regulators by providing a clear picture of how an informal institution, such as national culture, contributes to explaining differences in the quality of ERM implementation.
本文旨在探讨企业风险管理质量是否以及如何受到民族文化的影响。本文以2013-2020年来自21个国家的105家银行为样本,发现权力距离、男子气概、不确定性规避和长期导向与ERM质量显著相关。我们的研究通过强调国家文化的维度如何影响ERM质量,为现有的风险文献做出了贡献。本文还讨论了嵌入组织价值观的国家文化的文化维度如何影响银行风险管理过程的质量。本研究通过提供一幅关于非正式制度(如民族文化)如何有助于解释ERM实施质量差异的清晰图景,帮助银行监管机构。
{"title":"The national culture as a determinant of ERM quality: Empirical evidence in the European banking context","authors":"Alessandra Allini, Raffaela Casciello, Marco Maffei, M. Prisco","doi":"10.3280/maco2022-001006","DOIUrl":"https://doi.org/10.3280/maco2022-001006","url":null,"abstract":"This paper aims to investigate whether and how enterprise risk management (ERM) quality may be influenced by national culture. Using a sample of 105 banks from 21 countries over the period of 2013-2020, we document that power distance, masculinity, uncertainty avoidance and long-term orientation are significantly associated with ERM quality. Our research contributes to the existing risk literature by highlighting how the dimensions of national culture impact ERM quality. The article also discusses how the cultural dimensions of a national culture embedded in the organizational values can influence the quality of bank's risk management processes. This study helps banking regulators by providing a clear picture of how an informal institution, such as national culture, contributes to explaining differences in the quality of ERM implementation.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"36 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81116751","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}
引用次数: 0
I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee 欧洲知识创新共同体的绩效监控系统
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001004
F. Donato
{"title":"I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee","authors":"F. Donato","doi":"10.3280/maco2022-001004","DOIUrl":"https://doi.org/10.3280/maco2022-001004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"27 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79307235","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}
引用次数: 0
L'orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo? 企业的可持续发展方向:管理和控制系统的贡献是什么?
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001001
G. D'onza
{"title":"L'orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?","authors":"G. D'onza","doi":"10.3280/maco2022-001001","DOIUrl":"https://doi.org/10.3280/maco2022-001001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"21 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86046463","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}
引用次数: 1
Il controllo nelle "agile organizations": new wine or just new bottles? 控制“敏捷组织”:新酒还是新瓶子?
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001008
Bruno de Rosa
{"title":"Il controllo nelle \"agile organizations\": new wine or just new bottles?","authors":"Bruno de Rosa","doi":"10.3280/maco2022-001008","DOIUrl":"https://doi.org/10.3280/maco2022-001008","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"5 15","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72387198","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}
引用次数: 0
Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance 分拆经济中的业务战略和价值创造:分离衡量业绩的前景
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001003
Lorenzo Dal Maso, N. Lattanzi
{"title":"Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance","authors":"Lorenzo Dal Maso, N. Lattanzi","doi":"10.3280/maco2022-001003","DOIUrl":"https://doi.org/10.3280/maco2022-001003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"30 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76818929","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}
引用次数: 0
I sistemi di management control nella sanità pubblica italiana: dalle strutture verticali ai processi orizzontali 意大利公共卫生管理控制系统:从垂直结构到水平过程
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001007
Sabato Vinci, Anna Maria Biscotti, E. D'amico
{"title":"I sistemi di management control nella sanità pubblica italiana: dalle strutture verticali ai processi orizzontali","authors":"Sabato Vinci, Anna Maria Biscotti, E. D'amico","doi":"10.3280/maco2022-001007","DOIUrl":"https://doi.org/10.3280/maco2022-001007","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"10 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89883831","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}
引用次数: 0
Verso la trasformazione sostenibile dell'azienda 走向公司的可持续转型
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001002
L. Olivotto
{"title":"Verso la trasformazione sostenibile dell'azienda","authors":"L. Olivotto","doi":"10.3280/maco2022-001002","DOIUrl":"https://doi.org/10.3280/maco2022-001002","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"42 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86152825","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}
引用次数: 1
The associations between management control systems, market orientation and CSR use 管理控制系统、市场导向和企业社会责任使用之间的关联
IF 3.3 Q3 MANAGEMENT Pub Date : 2022-02-24 DOI: 10.1007/s00187-021-00332-5
Faruk Bhuiyan, K. Baird, Rahat Munir
{"title":"The associations between management control systems, market orientation and CSR use","authors":"Faruk Bhuiyan, K. Baird, Rahat Munir","doi":"10.1007/s00187-021-00332-5","DOIUrl":"https://doi.org/10.1007/s00187-021-00332-5","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"27 - 79"},"PeriodicalIF":3.3,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46732632","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}
引用次数: 2
Strategies for data analytics projects in business performance forecasting: a field study. 商业绩效预测中的数据分析项目策略:一项实地研究。
IF 2.1 Q3 MANAGEMENT Pub Date : 2022-01-01 Epub Date: 2022-04-04 DOI: 10.1007/s00187-022-00338-7
Maël Schnegg, Klaus Möller

Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time.

数据分析应用于各个领域,包括业务绩效预测,但企业在实施过程中却举步维艰。通过横向实地研究,我们做出了两方面的贡献。首先,我们阐述了首席控制官在建立对分析解决方案的信任,从而使项目取得成功方面所发挥的核心作用。其次,我们确定了企业在业务绩效预测中规划、实施和使用数据分析的三种模式。两种成功的模式是以有限但切实的目标(信息精确度或处理速度)为出发点的模式,这些目标可以在第二时间内实现。
{"title":"Strategies for data analytics projects in business performance forecasting: a field study.","authors":"Maël Schnegg, Klaus Möller","doi":"10.1007/s00187-022-00338-7","DOIUrl":"10.1007/s00187-022-00338-7","url":null,"abstract":"<p><p>Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time.</p>","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 2","pages":"241-271"},"PeriodicalIF":2.1,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9212708/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40401017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments. 企业可持续性与投资意愿之间的联系:来自道德投资领域的新证据。
IF 2.1 Q3 MANAGEMENT Pub Date : 2022-01-01 Epub Date: 2022-05-30 DOI: 10.1007/s00187-022-00340-z
Volker Lingnau, Florian Fuchs, Florian Beham

In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the focus of scholars. While in this area most research focuses on whether socially or environmentally sustainable businesses outperform traditional investments financially or investigates the character traits as well as other socio-demographic factors of ethical investors, the impact of sustainable corporate conduct on the investment intentions of private investors still requires further research. Hence, we conducted two studies to shed more light on this highly relevant topic. After discussing the current state of research, in our first empirical study, we explore whether besides the traditional triad of risk, return, and liquidity, also sustainability exerts a significant impact on the willingness to invest. As hypothesized, we find that sustainability shows a clear and decisive impact in addition to the traditional factors. In a consecutive study, we investigate deeper into the sustainability-willingness to invest link. Here, our results show that improved sustainability might not pay off in terms of investment attractiveness, however and conversely, it certainly harms to conduct business in a non-sustainable manner, which cannot even be compensated by an increased return.

近几十年来,学术界在道德决策领域开展了广泛的研究。除了大量关于道德消费的研究,道德投资领域也日益成为学者们关注的焦点。在这一领域,大多数研究都集中在社会或环境可持续企业是否在财务上优于传统投资,或调查道德投资者的性格特征及其他社会人口因素,但可持续企业行为对私人投资者投资意向的影响仍有待进一步研究。因此,我们开展了两项研究,以进一步揭示这一高度相关的课题。在讨论了研究现状之后,我们在第一项实证研究中探讨了除了传统的风险、回报和流动性三要素之外,可持续发展是否也会对投资意愿产生重大影响。正如假设的那样,我们发现除了传统因素之外,可持续性也显示出明显的决定性影响。在后续研究中,我们对可持续性与投资意愿之间的联系进行了更深入的调查。我们的研究结果表明,提高可持续发展能力可能不会带来投资吸引力方面的回报,但反过来说,以非可持续发展的方式开展业务肯定会带来损害,甚至无法通过增加回报来弥补。
{"title":"The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments.","authors":"Volker Lingnau, Florian Fuchs, Florian Beham","doi":"10.1007/s00187-022-00340-z","DOIUrl":"10.1007/s00187-022-00340-z","url":null,"abstract":"<p><p>In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the focus of scholars. While in this area most research focuses on whether socially or environmentally sustainable businesses outperform traditional investments financially or investigates the character traits as well as other socio-demographic factors of ethical investors, the impact of sustainable corporate conduct on the investment intentions of private investors still requires further research. Hence, we conducted two studies to shed more light on this highly relevant topic. After discussing the current state of research, in our first empirical study, we explore whether besides the traditional triad of risk, return, and liquidity, also sustainability exerts a significant impact on the willingness to invest. As hypothesized, we find that sustainability shows a clear and decisive impact in addition to the traditional factors. In a consecutive study, we investigate deeper into the sustainability-willingness to invest link. Here, our results show that improved sustainability might not pay off in terms of investment attractiveness, however and conversely, it certainly harms to conduct business in a non-sustainable manner, which cannot even be compensated by an increased return.</p>","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 3","pages":"335-369"},"PeriodicalIF":2.1,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9149676/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40012584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Journal of Management Control
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1