Template-type: ReDIF-Article 1.0
Author-Name: Rosa Alba Miraglia

Title: Editoriale. Nuove tendenze nei sistemi di controllo e di misurazione delle performance
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Pages:5-14
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46560&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002001
Number: 1

Template-type: ReDIF-Article 1.0
Author-Name: Graziano Coller
Author-Name: Paolo Collini
Author-Name: M. Laura Frigotto

Title: Strategia e design del sistema di controllo
Abstract: The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that strategy is a continuous process, intertwined with daily business practice, and that strategy and MCS are mutually dependent; both these elements should be considered when designing a MCS. Through the analysis of a case study, we investigate how MCS affects firm?s ability in strategy exploration and firm?s strategy evolution. We claim that MCS design must be periodically revised in order to seek a balance between its ability to support exploration of new strategic directions and its capacity to allow the exploitation of previously defined strategies.
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Pages:15-41
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46561&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002002
Number: 2

Template-type: ReDIF-Article 1.0
Author-Name:  Michele A. Rea
Author-Name: Lucia Stella

Title: Aspetti evolutivi dell?Environmental Management Accounting: l?Activity-Based Life-Cycle Costing
Abstract: Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting?s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the ?traditional? Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.
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Pages:43-66
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46562&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002003
Number: 3

Template-type: ReDIF-Article 1.0
Author-Name: Carmela Rizza

Title: Un modello di connessione tra finalit? strategiche e misure di performance nelle relazioni interorganizzative. Approcci teorici ed evidenze empiriche
Abstract: This paper concerns interorganizational performance measurement systems and investigates the connections among strategic aims of interorganizational relationships, information requirements and performance measures used in these contexts. Using the lenses of the main theories explaining the diffusion of interorganizational relationships, we draw the typical information requirements and then we proceed with the identification of the more useful interorganizational performance measures in order to monitor the achievement of the strategic aims. These theoretical considerations are synthesized into a model of connections among strategic aims, information requirements and performance measures. To support this model, a case study was carried out. In this case the strategic aims of each interorganizational relationship are analyzed by employing the different theoretical lenses so as to identify some typical performance measures linked to the strategic aims of each relationships.
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Pages:67-91
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46563&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002004
Number: 4

Template-type: ReDIF-Article 1.0
Author-Name: Anna Maria Nati

Title: Il Museo Internazionale delle Ceramiche in Faenza: il sistema delle misurazioni
Abstract: Taking into account information derived from several written documents, website sources and interviews as well as proposals from both italian and foreign doctrine, the author examines the most significant measurements of the Museo Internazionale delle Ceramiche in Faenza. The three aims of this survey are: - to verify to what extent the budget meets the standards indicated by academic scholars in Business Administration; - to ascertain how problems originated by the cost accounting practice have been resolved and which the connected aims are; - to illustrate the performance indicators utilized, including their specific aims.
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Pages:93-116
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46564&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002005
Number: 5

Template-type: ReDIF-Article 1.0
Author-Name: Pietro Marigonda

Title: Il sistema bibliotecario dell?Universit? IUAV di Venezia: il sistema delle misurazioni
Abstract: The need for an improved management of resources - which are decreasing at the moment - has progressed towards a more complex and structured system of measurements of the performances aimed at both improving budgetary analysis and communication, computer system and financial reporting, and activating new tools for the measurement of efficiency and effectiveness. In particular, these ones are the results of a participation in external work-groups. Next step is planned in the Performance Programme 2011-2013. The Programme establishes a connection between the already developed elements of the systems and strategic objectives, performance-assessment processes and incentive-provision ones, by ruling the switchover to economic property accounting and paying special attention to qualitative aspects.
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Pages:117-135
Volume: 2012/2
Year: 2012
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46565&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-002006
Number: 6