Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Title: Editoriale. Il controllo di gestione nella prospettiva relazionale e la sua evoluzione nelle aziende di servizi Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45387&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Pezzillo Iacono Pezzillo Author-Name: Vincenza Esposito Author-Name: Riccardo Mercurio Title: Controllo manageriale e regolazione dell?identit? organizzativa: la prospettiva dei Critical Management Studies Abstract: The paper focuses on the relationship between organizational control, diversity management, identity regulation and individuals? subjectivities. Consistently with the Foucauldian post-structuralist approach, we particularly explore how the creation and management of diversities comprises a means for influencing the perception of individual and collective identities and regulating the employees organisational behaviours. In line with the particular features of post-Fordist organisational systems, management has changed the methods of implementing organisational control, institutionalising a concept of it that is less geared towards heteronomy and more focussed on self-regulation of behaviours. We further show how such managerial discourses tend to act on individual and collective self-positioning within groups instrumentally constructed, having an impact on organizational action in terms of control management. Classification-JEL: Keywords: Note: Pages:7-26 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45388&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Maurizio Massaro Author-Name: Andrea Moro Author-Name: Mike Lucas Title: Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia Abstract: In recent years, there has been a significant increase in inter-organisational collaboration resulting in the emergence of hybrid organisational forms. This has led to recognition that management control can no longer be confined to the boundaries of a single organisation. Management control systems (MCS) must encompass networks of organisations. Inter-organisational relationships require both formal and informal controls. The latter are essentially mechanisms for encouraging self regulation. Significant among these mechanisms is trust. In inter-organisational collaborations high levels of trust can impact on the nature and the role of MCS. This paper elaborates a model of the link between the constituents of trust (trust factors) and the design of the MCS. We show how different trust factors (ability, benevolence, integrity) impact on different MCS? approaches (belief, boundary, diagnostic and interactive systems) using Simon?s (1995) levers of control framework. The model demonstrates that an understanding of these relationships, especially in the innovation networks, can help managers employ the most suitable approach to management control in organisational network. Classification-JEL: Keywords: Note: Pages:27-54 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45389&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Silvia Cantele Author-Name: Martina Martini Author-Name: Bettina Campedelli Title: Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo? Abstract: Universities all over the world are experiencing a great push towards managerialism; this process is the result of the application of New Public Management principles and practices, but also the request of national law and regulation: modern universities are expected to manage institutional activities in the light of effectiveness, quality and efficiency. The debate on the appropriateness of management tools for universities is placed in this context and is described in the literature with reference to the typical components of management control systems: information and accounting system, organizational structure and control process. The article presents the results of an empirical research on management control systems in Italian universities; the analysis of collected data demonstrates a low dissemination and development of management control tools; in particular it shows that a high percentage of universities is presently implementing only two tools together, and these tools are predominantly generic, while the use of those considered more advanced (e.g. variance analysis and dashboards) is very low. These evidences suggest that the successful introduction of management control systems could not abstract from an adequate development of corporate culture. Classification-JEL: Keywords: Note: Pages:55-83 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45390&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Fabio Donato Author-Name: Barbara Sibilio Title: Politiche e management del Patrimonio Culturale nelle diverse prospettive del valore. Strumenti e metodi di misurazione e valutazione Abstract: Classification-JEL: Keywords: Note: Pages:85-90 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45391&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Badia Author-Name: Fabio Donato Title: Il sistema di misurazione del Museo Nazionale della Scienza e della Tecnologia "Leonardo da Vinci" di Milano Abstract: This paper aims at analysing the case of the National Museum of Science and Technology "Leonardo da Vinci", in Milan, focusing particularly its performance measurement system. The performance measurement system is neither fully coherent with the strategic aims of the organisation nor complete, although it has some positive characteristics. The deficiencies of the internal measurement system are well-known to the management of the museum. Some possible improvements of the performance measurement system are suggested. Under this respect, it is pointed out the need for a higher consistency between the mission of the organization and its performance measurement system. That is necessary both for supporting the internal decision systems, and for improving the transparency and the degree of accountability of the museum. Classification-JEL: Keywords: Note: Pages:91-115 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45392&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Mariarita Pierotti Title: "Teatro alla Scala" di Milano. Il sistema di misurazione delle performance Abstract: The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system. Classification-JEL: Keywords: Note: Pages:117-139 Volume: 2012/1 Year: 2012 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=45393&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-001007 Number: 7