Template-type: ReDIF-Article 1.0 Author-Name: Maria Serena Chiucchi Title: Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research Abstract: The problem of the gap between theory and practice has been variously addressed in management accounting research. In recent years, new theories have been introduced and researchers have gradually approached field-based research with the aim to help bridge this gap. Several methods have been adopted to carry out this kind of research: questionnaires, interviews, single or multiple case studies, etc. Among them, the case method, in particular, has received increasing attention. Classification-JEL: Keywords: Note: Pages:5-9 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52771&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Marco Vedovato Author-Name: Carlo Bagnoli Title: Le mappe strategiche per vincere le resistenze all?integrazione aziendale Abstract: Business integration is certainly an important source of opportunities for firms but also a particularly challenging managerial task. Business integration is usually conceived for achieving technical and strategic complementarities but often fails at delivering the expected value as the importance the post integration phase is undervalued. This article follows the development of Innova Group, from a medium national player to a multinational group. Through a deep qualitative study we show how the persistence of identities, knowledge and practices inhibits the achievement of an effective integration and of the expected advantages. Moreover we show how the visual representation of cognitive models of organizational members in strategy maps offers important benefits as for the reciprocal understanding and strategy development. Classification-JEL: Keywords: Note: Pages:11-36 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52772&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Paola Demartini Author-Name: Mauro Paoloni Author-Name: Paola Paoloni Author-Name: Cristiana Bernardi Title: Managerial Integrated Reporting Evidence from practice Abstract: This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our investigation is Interpretivism. More specifically, the study was conducted in the light of action research. Data were gathered from in-depth interviews with managers as well as from group discussions. The assumption underlying the present research is that intangibles are the mediating variables which allow to better understand the link between sustainable management and corporate financial performance. Classification-JEL: Keywords: Note: Pages:37-58 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52773&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Title: I processi di cambiamento che portano alle scelte di "make and buy" e gli effetti sul controllo dei sub-fornitori. Il caso STMicroelectronics Abstract: Although make or buy decisions are still studied as choices between alternative options, hybrid organizational forms, resulting from make and buy decisions, are quite widespread. Such settings may derive from outsourcing processes which, due to various constraints, can remain uncompleted. From the perspective of a single decision-maker, a partial outsourcing may be due to organizational resistances, especially from the entities that should be outsourced. In many circumstances, however, even though these resistances seem to constrain the outsourcing choices, they can allow appropriate organizational solutions, as in the case of outsourcing control, which can take advantage from make and buy decisions. The paper examines how a partial outsourcing process impacts on the configuration of outsourcing control and its effectiveness. After a critical review of various theoretical perspectives, the actor-network view is proposed as the most appropriate approach to study the phenomenon. A single case study is then carried out to show how the viewpoints of various organizational units allow the assessment of a hybrid organization where internal units allows an effective outsourcing control. Classification-JEL: Keywords: Note: Pages:59-86 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52774&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Elisabetta Mafrolla Author-Name: Felice Matozza Title: Risk management and firm size: a survey of Italian private companies Abstract: This paper studies enterprise risk management (ERM) systems within private firms, and examines how firm size influences risk settlement decisions inside micro, small, medium and large unlisted corporations. This paper contributes to the literature with an empirical analysis of whether private firms consider it worth managing risk using formalized organization and procedures, even if this is not imposed by any mandatory rule or by self-regulation. Submitting a questionnaire to a sample of Italian unlisted companies, it is found that 67% of respondents have no risk management department and only 10% are planning to create one. It seems that formalized risk-management systems amongst private entities are not widespread. It is likely that significant opportunities remain, especially for medium and big organizations, to strengthen underlying processes for identifying and assessing the key risks that the entity normally faces. Classification-JEL: Keywords: Note: Pages:87-108 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52775&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della Rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:109-112 Volume: 2014/3 Year: 2014 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=52776&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2014-003006 Number: 6