Template-type: ReDIF-Article 1.0 Author-Name: Selena Aureli Author-Name: Claudio Travaglini Title: Controllo della performance nelle aziende dei servizi: contributi e tendenze Abstract: This issue of Management Control focuses on the socalled service sector or tertiary sector, which represents the most important component of every country?s economy. Since this sector covers a wide variety of activities, this issue gathers contributions on performance measurement systems and metrics used in different types of service businesses, such as transport companies, restaurants, public utilities, financial institutions, software companies and organizations delivering healthcare services. Reasons for a thematic issue on performance evaluation in service companies are: the speed at which modern countries have made the transition to servicebased economies, the emergence of new Internet-based services and ways of using ser-vices due to the spread of ICTs and the demand for new management control systems or metrics capable to respect services? characteristics and their trends of change like the increasing involvement of costumers in service production. Selected contributions coherently highlight the need to integrate financial performance metrics with the measurement of qualitative and non-monetary results like customer satisfaction and socio-environmental impacts, the shift from monitoring processes to focusing on service outcomes and the opportunity offered by ICTs to collect and elaborate a great amount of data on customers, processes and external sources and use them to improve service managers? decision making. Classification-JEL: Keywords: Note: Pages:5-12 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59481&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59481 Template-type: ReDIF-Article 1.0 Author-Name: Cristiana Cattaneo Author-Name: Gaia Bassani Title: Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting Abstract: In recent years, national and international studies analyse issues related to the consumption of resources, efficiency and appropriate costs in health care. In this framework, the Diagnosis Related Groups (DRGs) system and its implication for case mix, management accounting systems and processes in hospitals still requires research. This study has two objectives. The primary purpose is to investigate the gap between DRGs price and the internal cost for the hospital. The focus on the nursing care and non clinical services is due to the increasing relevance of the health and social care domain and non clinical services as well. Secondly, we want to investigate the opportunity to implement, especially at the national level, accounting case mix systems. The analysis in a hospital in northern Italy provides some results and insights in both directions. Classification-JEL: Keywords: Note: Pages:13-31 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59482&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59482 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Bartolacci Author-Name: Antonella Paolini Author-Name: Anna Grazia Quaranta Author-Name: Michela Soverchia Title: Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche Abstract: This article deals with Italian companies owned by Municipalities operating in col-lection, treatment and disposal of municipal solid waste. The aim is to carry out an exploratory analysis to understand if waste management "good practices" (in terms of separate collection) can be realized by these companies without compromise their financial performance. To verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 has been carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship exists, even if with a decreasing correlation coefficient in the triennium. Classification-JEL: Keywords: Note: Pages:33-51 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59483&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59483 Template-type: ReDIF-Article 1.0 Author-Name: Maria Gabriella Baldarelli Title: Managerial accounting and charity in hospitality enterprises Abstract: This paper has the objective of analysing the managerial accounting tools in the case of "Lentil as Anything" (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they "feel". The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector. Classification-JEL: Keywords: Note: Pages:53-69 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59484&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59484 Template-type: ReDIF-Article 1.0 Author-Name: Vincenzo Fasone Author-Name: Mariano Puglisi Title: Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane Abstract: Business performance measurement literature stated that traditional metrics based strictly on economic and financial perspectives are not longer adequate for the purpose of monitoring and evaluating business performance. Nowadays innovative performance measurement systems are needed to better understand the evolution of businesses. Because of emerging business models a modification and a deep impact on the definition of companies? boundaries occurs. Accordingly, the main aim of this paper is to offer a theoretical contribution to the definition of new and innovative performance metrics in the context of a dynamic industry such as airports. In this work, through the case study method, an innovative system to performance measurement is provided and the so-called "business model value creation ratio" is proposed. This specific approach encompasses simultaneously both shareholder perspective (quantitative-financial measures) and customer perspective (qualitative and non-financial measures). Classification-JEL: Keywords: Note: Pages:71-87 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59485&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59485 Template-type: ReDIF-Article 1.0 Author-Name: Franco Visani Title: Applying business analytics for performance measurement and management. The case study of a software company Abstract: The concept of Business Performance Analytics (BPA) represents the adoption of analytical methods to support strategy control and (re)formulation. The purpose of the paper is to explore the potential support that BPA can provide for performance management systems. The study, through an interventionist approach, empirically tests a 5-step BPA framework (Raffoni et al. - forthcoming -) and provides insights for further developments. The longitudinal study, conducted at a company operating in the data-security industry, supported the analysis of BPA potential and offered a number of insights to refine the framework and shed light on critical organisational issues. This paper offers both theoretical and practical suggestions. It is one of the few attempts to investigate the potential of Business Analytics in enhancing strategic control. It provides insights in a practical framework that could be used to guide further research in the area and provides an account of potential challenges faced by businesses when trying to move to strategic control with a data-driven approach. Classification-JEL: Keywords: Note: Pages:89-123 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59486&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59486 Template-type: ReDIF-Article 1.0 Author-Name: Davide Rizzotti Author-Name: Claudia Frisenna Title: Caratteristiche dell?Audit Committee e Gestione del Rischio Bancario: un?analisi empirica del contesto europeo Abstract: This paper examines how three Audit Committee characteristics (i.e., busyness, independence, and gender diversity) affect the effectiveness of its monitoring over bank risk taking and bank risk management strategies. It also explores whether country-cultural features shape the above relationships. Empirically, we analyse, using descriptive statistics and regression models, a sample of European commercial banks listed in the STOXX EUROPE 600 BANKS (ticker SX7P) between 1/1/2008 and 31/12/2013, investigating the direct impact of the Audit Committee characteristics on the bank risk taking, and the moderating effect on the risk-performance relation. In order to examine the role of national culture, we compare two subsamples of European countries, namely SIP (Spain, Italy and Portugal) and NON-SIP countries, characterized by different level of mutual social control, trust on stranger, and gender equality. Data regarding audit committee and board of directors were hand collected from each firm?s Internet site, while financial data concerning ROA, leverage, total assets and stock price series were collected from the Datastream database. Classification-JEL: Keywords: Note: Pages:125-146 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59487&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59487 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:147-150 Volume: 2017/2 Year: 2017 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59488&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-002008 Number: 8