Template-type: ReDIF-Article 1.0 Author-Name: Maria Serena Chiucchi Author-Name: Marco Gatti Title: Editoriale. L?evoluzione degli studi di management control: un percorso nel segno della variet? Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53798&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Lucrezia Songini Author-Name: Paola Vola Title: The Role of Professionalization and Managerialization in Family Business Succession Abstract: This paper aims to analyze the role of professionalization (the involvement of professional non-family managers) and of managerialization (the use of managerial mechanisms) in the family firm?s succession process. In the light of the scarce literature on such issues, it aims to "open the black box", giving some insights on the relationship between the involvement of non-family managers, the use of managerial mechanisms, such as strategic planning (SP) and management control systems (MCSs), and family business succession. This is an explorative paper aimed at developing a theoretical framework on the outlined issues. The research method is based on the longitudinal analysis of a case study of a European medium-sized family firm, that made different choices in terms of: 1) how to cope with the family succession, 2) the involvement of non-family members, and 3) the role assigned to SP and MCSs. The longitudinal analysis of the case study shows that non-family professional managers may have a relevant role in the family firm?s succession, but in particular former employees of the company. A significant role of both family and firm governance mechanisms is also showed. Instead, managerial mechanisms, such as SP and MCSs, are introduced mostly to cope with firm?s and environment?s complexity and agency conflicts. Consistently with research findings, we propose a research framework, articulated in a few propositions, concerning the role of professionalization and managerialization in helping family firms to overcome generation succession. Classification-JEL: M10, M11, M13, M40 Keywords: Note: Pages:9-43 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53799&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Giovanni Bronzetti Author-Name: Romilda Mazzotta Title: Business succession and Intellectual Capital Management in family firms Abstract: Family businesses are institutions in which two seemingly disparate social units (i.e., families and businesses) are highly integrated. This connection extends to succession across generations and while natural, this can be a difficult process. The founder, thanks to his long stay in the family business, has a substantial amount of tacit knowledge related to the firm which can often determine business success. In the succession process it is important to diffuse and manage overall knowledge, or intellectual capital, to the successor. This study attempts to contribute to the literature casting some light on the business succession in a family firm informed by an intellectual capital perspective. Starting from these theoretical principles, through a case study analysis approach, the research investigates how human and relational resources are managed in the business succession process and how the process is communicated to the external environment and therefore how small family firms can maintain and increase their competitive advantage thus reducing the risk of failure during the succession process. Classification-JEL: M10, M12, M13, M40 Keywords: Note: Pages:45-72 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53800&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Maria Cesaroni Author-Name: Domenico Consoli Title: ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale Abstract: The ability to use ICT to handle, process and use business data, as well as to develop new tools to support process management and control functions, is an essential condition for small businesses? competitiveness. Important differences in ICT adoption rates between large and small firms have been identified, but it is important to properly assess the technological position of small businesses (SB), in order to reflect different ICT development paths. For this reason this paper presents a three-dimensional assessment framework - named Cube of the Corporate Technological Level (CCTL) - which allows evaluating businesses? technological position using three different dimensions. Some case studies are briefly described in order to illustrate the ability of the model to reflect differences between enterprises with different technological positions. This tool enables companies to properly assess their technological position as well as their potential and existing weaknesses. It also allows choosing future ICT investments, as it can help to outline the path to follow for reaching a position of optimum technological development. Classification-JEL: M10, M11, M15, M40 Keywords: Note: Pages:73-100 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53801&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Lorenzo Lucianetti Author-Name: Valentina Battista Title: La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller Abstract: Using a survey from 154 Italian accounting controllers, the paper examines the role of Top management pressure, moral disengagement and professional commitment on the decision to accept earnings manipulation. Based upon previous literature, two different kinds of earnings manipulations are considered, namely, accounting manipulations and operating manipulations. Empirical results suggest a strong relationship between earnings manipulation acceptance and earning manipulation pressure. Also, earnings management acceptance is predicted by two controller personal traits, namely, moral disengagement and professional commitment. Implications, limitations, and directions for future research are finally discussed. Classification-JEL: M10, M40, M41, M42 Keywords: Note: Pages:101-132 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53802&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Marco Giuliani Author-Name: Stefano Marasca Title: La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale Abstract: In dependence of the lack of resources and the consequent need to manage better the allocation process, there is a growing interest regarding the issue of research evaluation. In particular, it is possible to notice a more frequent use of bibliometrics and citation-based indexes (impact factor, h-index, eigenfactor, etc.). The aim of this paper is to analyse to what extent citation-based indexes can be used to evaluate the research in business economics. In order to achieve the above-mentioned aim, the paper proposes a review of the main indexes analyzing their pros and cons and then it tries to draw some critical conclusions with reference to the citation behavior and to the used data base. In the last section, the paper proposes some reflections regarding the use of citation-based indexes for evaluating the research in business economics. Classification-JEL: M00, M10, M40, M41 Keywords: Note: Pages:133-151 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53803&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:153-156 Volume: 2015/1 Year: 2015 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=53804&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-001007 Number: 7