Template-type: ReDIF-Article 1.0 Author-Name: Marco Gatti Author-Name: Maria Serena Chiucchi Title: Context matters - Il ruolo del contesto negli studi di controllo di gestione Abstract: Classification-JEL: Keywords: Note: Pages:5-10 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60135&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60135 Template-type: ReDIF-Article 1.0 Author-Name: Gaia Bassani Author-Name: Cristiana Cattaneo Title: Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo Abstract: In recent decades, reforms in the public sector place new demand on the manage-ment and control practices. Focusing on healthcare there are few investigations that analyse the context related to the design of such practices in a holistic sense. Thus, the aim of the paper is the comprehension of how management accounting and control practices change, even in their nature, as the result of reforms, specifically the introduction of L.R. 23/2015 related to the renew Lombardy Health System. A conceptual model inspired by the middle range thinking guides the analysis of the legislation, notes of interviews, conferences and informal meetings with practitioners. Nine months later the introduction of reform, regulations and the perception of involved practitioners seems oriented towards the design of management accounting and control practices with communicative nature. Classification-JEL: Keywords: Note: Pages:11-29 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60136&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60136 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Fusco Author-Name: Grazia Dicuonzo Author-Name: Vittorio Dell?Atti Author-Name: Nii Amoo Title: The clinical risk management. A case study Abstract: The continuous increase in healthcare costs as regards GDP and the public expenditure reflects, on the one side, the growth of health demand due to the change in the global epidemiological landscape and, on the other side, a progressive rise in health costs, significantly influencing the sustainability of the world health system. The legislative measures adopted by many countries, primarily aiming at containing the public expenditure, have drawn the attention of academics and practitioners. The interest is focused on risk management because nowadays this process is considered necessary in healthcare public companies. The reason is that it allows, on the one hand, to reduce waste and, consequently, costs, and, on the other hand, to improve the results and the assistance quality offered. In this context, the aim of the study is twofold: i) to examine the clinical risk management in healthcare organizations; ii) to verify, through a case study, in which way the adoption of innovative managerial models, such as the lean management, can improve performance and reduce the clinical risks caused by adverse events; this, to improve the clinical risk management. For this purpose, we analyze the lean management model implemented in "Morgagni Pierantoni Hospital Unit" of Forl?. The results show a positive impact of lean management model on clinical processes in terms of improvement of performance and higher security of assistance services. Classification-JEL: Keywords: Note: Pages:31-52 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60137&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60137 Template-type: ReDIF-Article 1.0 Author-Name: Irene Eleonora Lisi Author-Name: Antonella Cifalin? Title: Exploring the use of Social and Environmental Performance Indicators by European companies Abstract: This study explores the use of Social and Environmental Performance Indicators (SEPIs) by European companies, starting from the premise that little is known about how companies internally plan, implement, and monitor their Corporate So-cial Responsibility (CSR) initiatives. More specifically, given the increasing cri-tiques raised against companies? CSR practices and the related CSR-washing debate, this study investigates the extent to which firms use SEPIs by distinguishing between internal (i.e., decision-making and control) and external (i.e., disclosure) types of use. It also examines the organizational factors associated with such different uses (namely, size, industry, and compliance to social or environmental cer-tification standards). Empirically, the study is based on a survey conducted across a sample of 129 European firms. This work contributes to the social and environmental accounting literature by collecting and analyzing large-scale empirical evi-dence that provides a better understanding of the relationships between external and internal uses of indicators, as well as of the influence of firm characteristics on such uses, across both the social and the environmental dimension of the CSR domain. Classification-JEL: Keywords: Note: Pages:53-54 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60138&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Author-Name: Sara Trucco Title: La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione Abstract: The general framework of this paper is the evolution of financial and non-financial reporting along with internal and external conditions of companies, which explain this evolutionary path. Starting from this framework, the objective of this study is to analyze whether Management Control could be included among the internal conditions that lead to changes in the financial and non-financial reporting. The methodological approach is based on both deductive and inductive logic. Thus, the answer to the research question is provided by the analysis of the literature and is strengthened by a case study. Classification-JEL: Keywords: Note: Pages:55-78 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60139&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60139 Template-type: ReDIF-Article 1.0 Author-Name: Palmira Piedepalumbo Author-Name: Concetta Metallo Author-Name: Daniela Mancini Title: La Network Governance a supporto dell?Open Innovation: un?analisi della letteratura Abstract: This study aims at investigate the state of the art of network governance studies in relation to a specific context, that is research and development (R & D) and open innovation. The research was conducted through a literature review over the period 2007-2017. The obtained results outline a descriptive picture of the main trends in the field of governance in open innovation networks, highlighting the concentration of studies in some research centers and journals, and therefore a need for research that deepens the Governance as a key factor in open innovation processes. Classification-JEL: Keywords: Note: Pages:79-94 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60140&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60140 Template-type: ReDIF-Article 1.0 Author-Name: Franco Rubino Author-Name: Pina Puntillo Author-Name: Stefania Veltri Title: Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio Abstract: Universities are, and this is even truer in Italy, peculiar public administrations, characterized by common elements to other public administrations (PAs) but also by distinctive features. In universities, professionals are the main producers of core services, while an administration works in support of these core functions. In time evaluation focused on teaching and research activities and thus on the academic component of the university, leaving aside the administrative one. Nevertheless, worldwide has increased the relevance of professional management within universities, due to the key role played by it in determining the university. Moreover, the guidelines issued in Italy in 2015 by the National agency for Evaluation of the University System and Research (ANVUR) highlight that all the universities? activities are affected by the administrative activity and that there is a need to view university performance in a more holistic manner (integrated performance), in which the general objectives of the universities should be linked to the objectives of the professional management. In this context, the main research aim of the paper is to analyze the contribution offered by university managers to the achievement of the university performance by investigating the actual management control systems within universities to verify the degree of linkages of university managers? objectives with university?s objectives and whether university managers are provided with incentives when university objectives are achieved. The paper addresses the main research question using a case study methodology applied to the University of Calabria. Classification-JEL: Keywords: Note: Pages:95-122 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60141&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60141 Template-type: ReDIF-Article 1.0 Author-Name: Raffaele Trequattrini Author-Name: Alessandra Lardo Author-Name: Benedetta Cuozzo Author-Name: Myriam Cano Rubio Title: Intellectual Capital as driver for controlling managers? performance. An innovative approach Abstract: The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of professional football clubs has been identified in three components: the first team players, the brand and the right of qualification for the competition on sporting merit. The outcomes of the new model based on IC enhancement allow defining a new use of it as management control tool and a driver for clubs? managers, overcoming the traditional models of traditional objective functions, which do not consider the managers? role. Furthermore, the new objective function, defined by the research, allows managers to make strategic decisions finalized to achieve clubs success in compliance with ownership aims. Therefore, this study provides a control tool and a driver for managers? performance that can be used by company ownership. Classification-JEL: Keywords: Note: Pages:123-142 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60142&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=60142 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission - Editorial Standards Abstract: Classification-JEL: Keywords: Note: Pages:143-146 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=60143&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-003009 Number: 9