Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Author-Name: Giulio Greco Title: Controlling and reporting for strategy Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47180&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Laura Zoni Author-Name: Marco Morelli Author-Name: Andrea Dossi Title: Does the organizational life cycle affect the Management Accounting System (MAS) change pattern? A review of case studies Abstract: Drawing from previous research on accounting change and on the impacts of organizational life-cycle on MAS, the paper aims at discussing how the MAS change process differentiates at birth, at growth, at maturity, at revival and at decline stages of an organization. Using a framework developed by Zoni et al (2012) the paper documents key phases and features of the management accounting change process to highlight its organizational nature in five longitudinal case studies of design and implementation of MAS changes. The field study shows how accounting systems are difficult to change despite the formally acknowledged need for change. Findings highlight that the success of change depends on how effectively organizations managed key phases in the MAS change, which in turn depends on the stage of the organization life cycle. Conclusions posit that in order to manage MAS change successfully the organization would pay more attention to the design phase at birth and at revival stages and more attention to the implementation phase at growth, at maturity and at decline ones. Furthermore, we could conclude that the main aim of MAS change spans from selection to variation of MAS along the stages of organizational life cycle: variations are more frequent at birth and at revival stages , selections are more frequent at growth and at decline ones. Classification-JEL: Keywords: Note: Pages:7-37 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47181&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Maria Serena Chiucchi Author-Name: Marco Gatti Author-Name: Stefano Marasca Title: The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective Abstract: The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant?s role. A limited number of studies have explored, instead, the inverse relationship, namely that one concerning the way MAS can influence the design, the implementation and the use of ERP systems. This paper aims to contribute to filling this gap. The bidirectional relationship between ERP systems and MAS is analysed through a case study, carried out in a medium-sized Italian firm. The findings show that the context, in this case a medium-sized firm, can play a relevant role in influencing the way the ERP system implementation affects the MAS, especially with regard to the controller?s role and tasks. At the same time, they also shed light on how the existing MAS, as well as the one which is influenced by the implementation of the ERP system, can shape the customization and the use of the ERP system. Classification-JEL: Keywords: Note: Pages:39-65 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47182&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Gennaro Oliviero Author-Name: Nicola Castellano Title: Information Systems design for reporting and strategic purposes: Evidences from a Case Study Abstract: This paper analyses the design and implementation of Information Technology Systems and their relationship with reporting processes. We propose an in-depth descriptive case study about a company that carried out a process of Business Process Reengineering (BPR) with the objective to analyse the management information needs and to select effective information systems to satisfy them. Several studies on this topic pay attention to the implementation of standardized software packages, where the possibility to choose application and functionalities seems limited to the management. Drawing on the new institutional sociology theory (Di Maggio and Powell, 1983, 1991), this paper analyses the selection and integration of information systems, on the bases of decision operated by CFO to create an effective reporting process. Starting from existing core software, The CFO decided to re-design the architecture of existing information systems, by selecting the most suitable information tools, rather than implementing a standardized software package. Drawing on the technical and institutional issues that led to information systems design, this research can have significant implications both for the researcher and for practitioners who are interested in information system design and its relationships with reporting processes for operational and strategic purposes. Classification-JEL: Keywords: Note: Pages:67-90 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47183&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Cardoni Title: Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises? network "agreement" Abstract: This paper aims to explore the nature, the role and the main features of business planning and management accounting processes in strategic networks, with particular reference to alliances formalized through the network "agreement" recently defined by the Italian government with law n. 122/2010. Despite the theoretical importance of the issues above mentioned, there has been little empirical research specifically related to these topics. In addition no theoretical and empirical research is still available to evaluate the managerial and accounting implications of the new legal framework established by the Italian government. After having defined the theoretical and institutional framework, this study performs a comparative case study on fifty network "agreements" formalized under the new law, with the purpose of exploring the theoretical and practical implications of an emerging phenomenon in its preliminary stage. Classification-JEL: Keywords: Note: Pages:91-116 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47184&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Riccardo Silvi Author-Name: Monica Bartolini Author-Name: Anna Raffoni Author-Name: Franco Visani Title: Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems Abstract: Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific contexts of implementation. This paper introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. Based on an exploratory survey on a group of global companies, the paper highlights the importance of measurement not fully delivered by current PMS, together with a first examination of the implementation of BPA in practice. The analysis shows a low level of adoption of BPA both for strategic and operational decisions. At the same time, companies adopting BPA have a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show the presence of the two clusters with very different approaches to performance measurement. The "advanced" one is characterized by the implementation of Business Intelligence tools, together with advanced management accounting and PMS approaches. Compared with the "basic" one, the "advanced" cluster shows a higher perception of BPA effectiveness in supporting the decision-making process and also a higher satisfaction for the contribution provided by the information system to the management action. Classification-JEL: Keywords: Note: Pages:117-142 Volume: 2012/suppl. 3 Year: 2012 Issue:suppl. 3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47185&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2013-SU3006 Number: 6