Template-type: ReDIF-Article 1.0 Author-Name: Lino Cinquini Author-Name: Rosa Alba Miraglia Author-Name: Riccardo Giannetti Title: Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi Abstract: The topic of cost management tools and performance measurement systems has been addressed in the field of management studies with the aim of identifying the factors that have caused and that determine the success of companies in global competition. It is believed that, today and in the next future, the key dimensions of competitive advantage of companies are the following: sustainability, intellectual capital and intercompany integration. These dimensions, having a common matrix represented by the complexity, must be integrated in the formulation of the business strategies. This requires the development of suitable cost management tools and performance measures to verify the achievement of the strategies. But what are the links that are created between strategy, in its various manifestations, and cost management tools and performance measurement? This special issue of the Journal is intended to analyze such links. Classification-JEL: Keywords: Environmental management, sustainability, environmental accounting, cost management, performance measurement. Note: Pages:5-14 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57014&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57014 Template-type: ReDIF-Article 1.0 Author-Name: Lino Cinquini Author-Name: Emilio Passetti Author-Name: Andrea Tenucci Title: La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna? Abstract: The dimension of environmental sustainability within the business activities represents a theme of growing importance. This paper analyses the relationship between "voluntary disclosure environmental" and "nternal environmental management" in order to understand if and how the two dimensions are related and consistent with each other. The internal environmental management is considered, in particular, as the company?s attention towards environmental sustainability as part of the systems internal decisions and implementation of sustainability practices. From the theoretical point of view, the study identifies four categories representative of possible associations, making use of a matrix representative of the high-low two dimensions indicated and defined in accordance with previous studies. The test sample is represented by forty-four companies operating in sectors considered at high environmental impact. The results show a prevalence of internal environmental management practices than the voluntary disclosure. Classification-JEL: Keywords: Note: Pages:15-32 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57015&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57015 Template-type: ReDIF-Article 1.0 Author-Name: Riccardo Giannetti Author-Name: Alessandro Marelli Title: Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili Abstract: The literature on performance measurement in Research and Development addresses several topics. This paper investigates the role played by cost management in new product development activities. Particularly the adoption of Activity-Based Costing/Management, Target Costing/Design to Cost, Life Cycle Costing, Total Cost of Ownership is investigated through a survey of 65 companies working in Italy. The findings are interesting because they highlight how firms in Italy reacted to the increased competition and price stagnation during the economy slowdown. Firms respond to the crisis by developing new green products and services mainly in order to satisfy needs of loyal customers, acquire new customer in the same market and increase profitability of sales. Furthermore it emerges a significant strategic orientation towards sustainability and a considerable implementation of cost management tools on development activities focusing on Activity-Based Costing/Management and Life Cycle costing, mainly on those firms more oriented toward sustainability strategies. Classification-JEL: M10, M40, M41, Q56 Keywords: Note: Pages:33-68 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57016&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57016 Template-type: ReDIF-Article 1.0 Author-Name: Rosa Alba Miraglia Title: Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano Abstract: Over the last decades several management accounting contributions have focused on interfirm context in order to investigate the forms of controls applied to manage the supplier relationships. The present study aims to analyze the factors which could influence the effectiveness of the interorganizational performance measures, more specifically, it highlights how the interorganizational control model (control mechanisms) can explain the use of them. This contribution reviews the results stemmed from an empirical research conducted in the Italian context which investigated how the interorganizational control model can influence the use of interorganizational performance measures. Classification-JEL: Keywords: Note: Pages:69-87 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57017&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57017 Template-type: ReDIF-Article 1.0 Author-Name: Filippo Zanin Author-Name: Eugenio Comuzzi Title: Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi Abstract: This study explores the use of strategy maps for decision-making in complex settings. Specifically, this study draws on complexity as a conceptual lens to qualify the contexts in which companies operate, suggesting that management control systems should act as support systems in these contexts. Using data collected from a in depth case study, this paper finds that strategy map, as a peculiar form of visual representation, helps top management to rationalize, share and generate new insights about the roles of management control systems in complex settings. Classification-JEL: Keywords: Note: Pages:89-114 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57018&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57018 Template-type: ReDIF-Article 1.0 Author-Name: Raffaele Fiorentino Author-Name: Stefano Garzella Author-Name: Rita Lamboglia Author-Name: Daniela Mancini Title: Strategie di sostenibilit?: dalle motivazioni ai sistemi di misurazione della performance Abstract: The paper aims to examine the main changes that performance measurement systems of firms have to face after the adoption of sustainability strategies. The relationship between sustainability strategies and performance measurement systems is analysed along three main dimensions: the reasons that lead to the implementation of sustainability strategies; the changes that these strategies produce within the performance measurement systems; the feedback effects that the revised performance measurement systems determine on the sustainability strategies. We adopted a qualitative research methodology analysing a single case study: ASIA Napoli S.p.A. The case study and the results have been achieved through a theoretical framework built in the first step of the research. The case study allowed to examine the role of legitimacy and reputation when a company chooses to implement sustainability strategies, and confirmed, overall, that the decision to integrate sustainability into business strategy produces changes in performance measurement systems. Our findings showed that the implementation of sustainability strategies produce some changes in the performance measurement systems with regard to the processes and the tools for information and data collection. However, tools for information processing and analysing for decision-making support are less developed. The results also suggested that the measurement of social performance represents an incentive to revise sustainability strategies. Classification-JEL: Keywords: Note: Pages:115-142 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57019&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57019 Template-type: ReDIF-Article 1.0 Author-Name: Anna Arcari Author-Name: Anna Pistoni Author-Name: Enrico Moretto Author-Name: Paolo Ossola Author-Name: Daniele Tonini Title: How Italian companies are monitoring innovation Abstract: The paper aims to highlight the characteristics of a Managerial Control System (MCS) that can better support innovation processes. The topic is not new, but it has been analysed by previous literature mostly from a theoretical perspective. There is, instead, a lack of empirical evidence supporting the different approaches. This study, through the analyses of a sample of Italian firms, tries to contribute in this direction. The sample of this study was chosen from Italian manufacturing firms operating in the sectors with the largest number of registered patents according to the European innovation trend chart. The results show that MCS can enhance product/service innovation but can also inhibit it depending on the role the MCS fosters. MCS can be an obstacle for innovation when limited to pursuing diagnostic functions. On the contrary, product/service innovation is positively associated with an interactive role of MCS. These, although necessary to evaluate business performance, become effective innovation drivers only when they are proposed to stimulate coordination, communication, and learning inside the groups devoted to innovation. Classification-JEL: Keywords: Note: Pages:143-165 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57020&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57020 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Title: Inter-firm coordination as an Information problem. The case of a divisionalized company Abstract: The extant literature on inter-organizational control distinguishes the main control problems as coordination problems and appropriation concerns. The present study focuses on coordination problems and is intended to understand the process leading to the hybrid nature of inter-firm coordination modes and the role of information in this process. In a theoretical part, after discussing the main critical assumptions underlying coordination studies, an integrative framework is proposed to conceptualize the coordination process and describe the role of information in this process. In Particular, the framework assumes inter-firm settings as a-centered and a-static, whence the relevance of an interpretive approach where coordination is viewed as a process characterized by dialectic interactions between coordinating actors. The empirical part of the study is aimed at verifying the explanatory power of the framework studying a case of outsourcing relations in a divisionalized company operating in the semi-conductor industry. The case provided useful data giving new insights that enrich the framework. Classification-JEL: Keywords: Note: Pages:167-188 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57021&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=57021 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:189-192 Volume: 2016/2 Year: 2016 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=57022&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-002009 Number: 9