Template-type: ReDIF-Article 1.0 Author-Name: Lino Cinquini Author-Name: Hanne Norreklit Title: Editorial. "Management Control" Special Issue: Research perspectives in Performance Management Abstract: Classification-JEL: Keywords: Note: Pages:5-12 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54525&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Gaia Bassani Author-Name: Cristiana Cattaneo Title: Performance Management Systems and Strategy: The state of the art in Italian journals Abstract: Taking the Ferreira and Otley (2009) broad view of performance management systems (PMSs), the aim of this paper is to investigate the debate over PMSs and strategy tackled in a context of strong traditional academic roots in the accounting field, such as that in Italy. We conduct the research through a systematic review of studies on this topic that have been published in Italian journals since 1980. In determining the object of analysis, we discuss if these papers follow the taken-forgranted international distinction between strategic PMSs as such (ref. to first stream of literature) and PMSs introduced for developing and executing a defined strategy (ref. to second stream of literature). The literature review is based on papers selected from the ESSPER database from 1980 to 2013. The first results show 34 interesting papers published in different Italian journals, especially in the 2000s. These papers are published in a wide range of journals and show a predominantly practical tendency in which both quantitative and qualitative studies are welcome. Studies related to the first stream of literature argue the diffusion of PMSs as techniques and the peculiarities of strategic cost management systems. Further development categorized in the second stream of literature describes in-depth relationships, benefiting from certain topics understudied nowadays in the national debate. Evidence of the influence of economia aziendale on some papers belonging to both the two streams emerges. Classification-JEL: Keywords: Note: Pages:13-40 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54526&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Selena Aureli Author-Name: Enrico Supino Title: Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy Abstract: This research, which focuses on web reputation in the hotel industry, aims to understand hotel managers? practices in monitoring travellers? opinions disclosed on travel websites and online travel agencies. Results from a web survey administered to Italian hotel managers and owners highlight the great importance attributed to web reputation and describe the type and frequency of controls as well as how the information collected from the Internet is used to support performance evaluation and managers? decision-making. Classification-JEL: Keywords: Note: Pages:41-64 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54527&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Dello Sbarba Author-Name: Riccardo Giannetti Author-Name: Alessandro Marelli Title: A field study of Value-Based Management sophistication: The role of shareholders Abstract: This paper responds to the call for more diffusion-theoretic work on sophistication and disposal of Value-Based Management (VBM) (Ansari et al., 2010). In particular, we examine how rational and social factors affect the VBM multidimensional construct sophistication and disposal (Burkert and Lueg, 2013). Our research is based on a longitudinal case study (Yin, 2003) of a private held Italian company. The results provide interesting findings on how shareholder characteristics and top management team (TMT) background influence VBM sophistication, as well as how little can be worthwhile to consider rational and social factors separately, since these factors have a "combined effect" in determining sophistication and disposal. While strategy and organizational structure are the main determinants of the potential of VBM sophistication (potential information needs), ownership structure and TMT background represent the precondition for VBM implementation. Technology and perceived environmental uncertainty affect negatively VBM sophistication. Classification-JEL: Keywords: Note: Pages:65-100 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54528&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Title: Capitalizing and controlling development projects as joint translations. The mediating role of the information technology Abstract: For internationally operating firms, development costs can be capitalized under specific conditions required by IAS 38. Some conditions refer to the "ability to measure reliably the expenditure attributable to the intangible asset during its development". To verify those conditions, appropriate Information Technology (IT) and organizational procedures may be adopted within the organization. Introduced for translating IAS 38, IT may enable the control of development projects and processes. This occurs to the extent that IT has the power to attract different agencies. Drawing on ANT inspired literature, we translate Quattrone and Hopper?s (2006) conceptualization of IT as a heteromogeneous object, which relies on an object?s combination of being a ?fact? and an attractor. The theoretical arguments inform a case study on the control of development projects at STMicroelectronics, a multinational company operating in the semiconductor industry. The case evidences show how capitalizing and controlling development projects are jointly translated though the mediation of IT. Moreover, the case highlights how controls of development projects are systems of conjunctions among behaviour, accounting and personnel controls which mediate among the organizational actors involved in development projects. Classification-JEL: Keywords: Note: Pages:101-134 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54529&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Eleonora Cardillo Author-Name: Carmela Rizza Title: Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities Abstract: In the last years, the introduction of advanced management systems in local governments, through a substantial renewal process of these entities, has generated a new debate in literature in reference to the effects produced by the implementation of such management tools typically applied to the private sector. In particular, this paper aims to explore the way in which the use of accrual accounting supports performance measurement tools used by local governments, adopting the Resource-based view approach. Considered the debate on the effects related to the introduction of the accrual accounting system and the role of accounting information to measure performance in the local governments, it has been conducted a comparative analysis of two Italian municipalities in order to identify the relationship between these two management tools. Case analysis highlighted the fact that accrual accounting system does not always support a more complete process of performance measurement and competences and organization?s resources in the use of accounting data and information affect this process. Results also show that the introduction and use of managerial systems require a profound change of organizational culture which should be accepted by most of the members of the organization. Classification-JEL: Keywords: Note: Pages:135-162 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54530&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission and editorial standards Abstract: Classification-JEL: Keywords: Note: Pages:163-166 Volume: 2015/2 Year: 2015 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54531&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-002007 Number: 7