Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Title: Integrazione pubblico-privato su metodologie e strumenti di controllo gestionale Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43644&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Title: Il ruolo del controllo nello sviluppo di nuovi prodotti. Inquadramento teorico ed evidenze empiriche Abstract: Given the relevance of new product development processes, this study is aimed at understanding the role that control plays in them. To do so, the paper is organized into a theoretical and an empirical part. The theoretical part develops an analysis comparing the paradigmatic views which have mostly conditioned the extant literature on development processes and the related control. As a first result, the analysis suggests to draw on control studies based on Giddens? structuration theory. An interpretive framework is derived in order to conceptualize the role of control in development processes. The empirical part of the paper focuses on a case of development process at a multinational company operating in the semiconductor industry. The field-research is aimed at verifying the explanatory power of the theoretical framework, offering data that enrich it. Classification-JEL: Keywords: Note: Pages:9-37 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43645&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Guerrini Title: Strumenti per la valutazione delle performance. Profili evolutivi dell?analisi degli scostamenti Abstract: Variance analysis is a tool of management control. It determines the differences between planned and actual performances, with the aim to identify weaknesses in production and sales policies and their main causes. Variances can be computed for costs and revenues and they are usually referred to: volumes, prices, mix and efficiencies. Starting from the well known model of variance analysis, as described by the literature on management control, this article adds some improvements to this topic concerning: the number of mix variances estimated, the determination of variances for working capital values and the reporting model used to collect and communicate the information obtained. This study was conducted adopting a deductive approach, which is widely applied by the literature on variance analysis. Classification-JEL: Keywords: Note: Pages:39-57 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43646&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Luisa Pulejo Title: Il profilo del genere nella programmazione delle aziende pubbliche territoriali Abstract: This paper theoretical framework is the process of change/modernization which is affecting the Italian public system. This led to the creation of new operational patterns of public administrations and to address issues going beyond the economic financial aspects. Specifically, it concerns the development of strategies aimed at following and evaluating the choices made as well as the results expected. We analyzed in details the "gender approach" which, based on recommendation from the European Union, should be used by public authorities when processing all stages of building public budgets. Some local and regional authorities in Italy have been applaying the gender perspective to the development of tools of accountability. The main goal of this paper was to assess the relevance of gender perspective in the process of planning policies and public actions. This followed our previous study addressing gender mainstreaming, supported by a survey on the recent Italian communicative practice of regional and local authorities. Classification-JEL: Keywords: Note: Pages:59-83 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43647&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Elena Gori Author-Name: Silvia Fissi Title: La contabilit? analitica: presupposto necessario e sufficiente per la determinazione degli standard di costo negli enti locali? Abstract: From an accounting standpoint, the recent federal reform is based on the standard costs? determination. However, to date, only 27% of the Italian local authorities have a management cost accounting system that, in theory, is able to calculate the standards. The aim of this paper is to verify if a local authority with a management cost accounting system based on cost centres is able to determine the services provided standard costs. To achieve this goal, the article carries out a case study analysis. The research confirmed that the effective identification of objective and, above all, coherent measurements with local realities is very difficult even with the presence of a management cost accounting system providing a proper basis for calculating standard costs. The cost standard determination requires a mature application of management cost accounting for cost centres or activities based, which, to date, most local authorities did not develop. Classification-JEL: Keywords: Note: Pages:85-104 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43648&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Rita Lamboglia Title: Un?analisi della letteratura sulla valutazione del sistema di controllo interno: stato dell?arte e prospettive future Abstract: This study reviews the literature on internal control system evaluation in order to describe the present achievements and to identify the most promising directions for future research. The paper examines Italian books and articles published in national and international database between the years 1991 and 2010. The analysis reveals that the studies on internal control system evaluation can be classified in three main areas. The first area examines the impact that the subjective variables have on the internal control system evaluation; the second focuses on the evaluation process; the third studies the disclosures of internal control system evaluation. The study concludes with a critique of previous studies and directions for future research. Classification-JEL: Keywords: Note: Pages:105-131 Volume: 2011/2 Year: 2011 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=43649&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2011-002006 Number: 6