Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Title: Editoriale. Nuove prospettive di ricerca sulle tematiche di Management Control Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55555&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Bellini Author-Name: Fabrizio D'Ascenzo Title: Evaluation of the e-Invoicing Impacts through a set of Key Performance Indicators Abstract: The dematerialization of business processes is one of the main challenges of the current decade. The concept of e-invoicing does not mean only the production and management of electronic invoices: it represents a part of the entire financial value chain and supply chain dematerialization (for its non-commodity component). Indeed the two value chains are now even more integrated and recent studies have shown significant monetary savings. The research question is now to define a reliable set of indicators, which is also able to capture and to synthesize the interactions between the Financial Value Chain and the Supply Chain. In this paper we propose and validate among experts a set of Key Performance Indicators able to monitor these value chains from the financial, strategic, supplier, order and delivery perspectives. The model has been validated through a survey that has been submitted to a number of players operating in different Italian value chains. The results obtained also allow building an assessment model in which a weight is assigned to each indicator and a comprehensive index can be generated. Classification-JEL: Keywords: Note: Pages:9-21 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55556&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Valeria Cataldo Title: Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche Abstract: The Relational control is exerted within partnership of economic operators with different legal status, which are complementary in organization and production. Its aim is the efficient and effective use of resources by the partnership. This research aims first of all to describe briefly a managerial control system (formed by formal and informal mechanisms, instruments used ex ante, in itinere, ex-post) to exert the relational or inter-organizational control, and then to check, through a survey, the use of this kind of inter-organizational control system within a sample of 249 Destination Management Organization (DMO) existing in 31 different world countries. The main research questions is: "Does the sample of DMOs use an interorganizational system control towards their partners"? If yes, the research explores the mechanisms and instruments used by DMOs at the moment or that will be used in the middle term; if not, the research explores the conceptual and/or economic obstacles that prevent or delay their implementation. Classification-JEL: Keywords: Note: Pages:23-48 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55557&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Rosa Lombardi Author-Name: Adriana Bruno Author-Name: Giada Mainolfi Author-Name: Andrea Moretta Tartaglione Title: Research perspectives on corporate reputation and company?s performance measurement. An interpretive framework Abstract: In the knowledge economy, corporate reputation is relevant in increasing financial and extra-financial performance of contemporary companies. Although corporate reputation represents a significant dimension of relational capital, included in the intellectual capital, its characteristics are not easy to measure in assessing company performance over the time. In this direction, the paper aims to analyze the corporate reputation as influential intangible asset of contemporary company to define its evaluation by completing the company performance measurement system. This paper uses an updated conceptualization of corporate reputation literature which focuses on the need to integrate and complete the value of company performance. Performing a literature review on corporate reputation allows us to build an adequate framework for a new, integrated and innovative way to evaluate this intangible asset in the future scientific contribution. So, the research aims to create an integrated literature framework on corporate reputation, including studies on the evaluation of corporate reputation as strategic asset, its relevance in the definition of company performance, its impact on stakeholders? behavior. Classification-JEL: Keywords: Note: Pages:49-64 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55558&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: katia Corsi Author-Name: Daniela Mancini Title: Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience Abstract: The research examines the compliance of firms with laws and rules concerning accounting information and financial control systems. In particular it investigates the role of accountants and the skills they employ during the adoption of laws and regulations (regulatory compliance). In the preliminary step, the research suggests a reviewed concept of regulatory compliance: it is based on the idea that firms must consider compliance as a strategic opportunity, able to activate key changes in accounting procedures, information tools, organizational roles, control mechanisms. In the following step the research examines how the revised vision of regulatory compliance affects accounting positions, accountants? role and their skills. Using data collected on a sample of Italian accountants, an empirical research provides some evidences on key skills and competencies requested for an effective regulatory compliance. Classification-JEL: Keywords: Note: Pages:65-91 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55559&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Silvia Ferramosca Author-Name: Giulio Greco Title: Cause e implicazioni del cambiamento del revisore Abstract: This paper explores causes and implications of the auditor changes. We investigate the US setting in which the changes are voluntary and there is mandatory disclosure about the reasons for the change. The findings show that changes with a departing Big-4 are motivated by the auditor?s concerns about the client firm weaknesses in internal control processes and compliance with law. The changes between Non-Big-4 auditors are associated with the issuance of going concern qualified opinions, suggesting possible audit opinion shopping by client firms. The switches from a Non-Big-4 to a Big-4 auditor are associated with issues related to the application of accounting standards. Overall, our findings suggest that changes allow auditors to better organise their audit, and balance the objectives of their assignments and the maintenance of effective client relations. The balance of reasonably effective internal controls systems and of risk-proportioned audit fees is at the core of negotiations between audit and client firms. Also, the search for more effective audit and higher governance and financial markets reputation may motivate the switch from a smaller audit firm to a Big-4. The information regarding auditor changes can shed light upon the financial reporting practices and management behaviour, signalling to investors any potential misrepresentation, to the management potential risk areas and to regulators where they might need to intervene to enforce auditor and management independence. Classification-JEL: Keywords: Note: Pages:93-115 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55560&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Alessandra Musso Title: Dal Reporting alla Contabilit? Industriale. Relazioni di coerenza e integrazione informativa Abstract: The paper focuses on managerial accounting and cost accounting features, their different logics in the budgeting process, highlighting the importance of calculating the cost of the product, for prices formulation and inventory evaluation, the balance sheet item that more than any other transcends the accounting. While going down the bill of material, the value of production processes, represented by routing, increases. As a matter of fact, the typical question of Management Control, especially for industrial controlling, is what costs are included in the calculation of step rate, to check with the consistency of reporting scheme. Classification-JEL: Keywords: Note: Pages:117-136 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55561&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:137-140 Volume: 2015/3 Year: 2015 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55562&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2015-003008 Number: 8