Template-type: ReDIF-Article 1.0 Author-Name: Andrea Cardoni Title: Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuit?: a knowledge transfer matter? Abstract: Management control studies provide a relevant body of knowledge able to support any organization in the strategy formulation, information processing and performance measurement. The suggested frameworks and tools are now proposed and implemented in a wide range of organizational contexts to face the increasing environmental discontinuity, characterized by the growing importance of strategic relationships and institutional innovations. In this scenario, the selected papers discuss some theoretical proposals and cases of implementation that could be interpreted in the knowledge transfer perspective, stimulating an analytical approach able to foster the role of management control in supporting economic and social development. Classification-JEL: Keywords: Note: Pages:5-15 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61091&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61091 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Cardoni Author-Name: Filippo Zanin Author-Name: Francesca Bartolacci Author-Name: George H. (Jody) Tompson Title: Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals Abstract: This paper aims at providing some conceptual references to academics and practi-tioners useful for guiding the strategic planning process in alliance formation. Research on strategic networking is a multidisciplinary field drawing from different theoretical perspectives. It emphasizes the strategic value of alliances in its various forms but rarely attempts to model the strategic planning process and to test its validity empirically. Most of the contributions are focused on specific aspects of strategy, rarely providing a holistic view able to address the strategic process and contents by explicitly recognizing the existence of different kinds of alliances. Drawing from three different but interconnected theoretical roots (strategic net-work, strategic analysis, and value chain management) and adopting a deductive approach, this conceptual paper proposes a comprehensive framework for strategic planning in alliance formation and four theoretical propositions. These propositions shed light on the relationships between strategic planning process and three different kinds of business collaboration, and focus on the implications of the integrating process for network value creation. The different goals and complexity of such typologies, although not mutually exclusive, specifically influence the strategic analysis contents, the process of negotiation, and the construction of strategic consensus between partners. Classification-JEL: Keywords: Note: Pages:17-44 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61092&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61092 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Culasso Author-Name: Elisa Giacosa Author-Name: Luca Maria Manzi Author-Name: Leo-Paul Dana Title: Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession Abstract: Professionalization and management succession represent relevant research topics in family business. Our main aim is to highlight the importance of professionalization in positively supporting a management succession process in family firms (FFs), by strengthening and standardizing the processes of strategy formulation, implementation and control, with the goal of achieving long-run value creation and guaranteeing the survival of the firm. We have carried out an explanatory single case study, which is quite representative for this research topic. Relying on Simons? levers of control framework (1995, 2000) and on the work performed by Acquaah (2013), we explain how the entrance of professional managers and the adoption of Diagnostic Control Systems (DCSs) and Interactive Control Systems (ICSs) impact FFs? strategy formulation, implementation and control, favouring the management succession process. The importance of the professionalization phenomenon as a tool to positively support management succession emerges. Formal Performance Management Systems (PMSs) have several positive effects on management succession. In particular, the Management Control System (MCS) contributes to the emersion of new opportunities and creativeness within the business and makes it possible to capture strategic initiatives that arise from the bottom of the structure. Classification-JEL: Keywords: Note: Pages:45-71 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61093&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61093 Template-type: ReDIF-Article 1.0 Author-Name: Christian Corsi Title: Il ruolo degli spin-off universitari nel contesto socio-economico locale: analisi degli indicatori di performance e innovazione Abstract: The paper has a twofold objective: 1) to verify whether the innovation resources offered by the socio-economic context can activate the performance of the university spin-offs operating in the same area; 2) to verify also the degree of success obtained by the university spin-offs able to produce effects on the level of innovation that emerges from the specific socio-economic environment. Starting from the Knowledge Spillover Theory of Entrepreneurship and the analysis of a sample of 405 Italian companies, it emerged that the resources promoting the innovation of the socio-economic context appreciably contribute to the achievement of better performance by the university spin-offs. Nonetheless, environmental influence is not always able to provide significant impetus or produce clearly positive consequences. Moreover, the impact on the socio-economic context of the actions promoting the university spin-offs innovation is only partially real and positive. Anyway, from the standpoint of the evidence gathered, the spin-off companies play a more significant role for an innovative environmental development than the role played by the territorial context in the growth of the spin-offs. Classification-JEL: Keywords: Note: Pages:73-94 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61094&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61094 Template-type: ReDIF-Article 1.0 Author-Name: Elena Gori Author-Name: Silvia Fissi Author-Name: Michele Fiuman? Title: Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina Abstract: Interaction between Social Networks (SNs), blogs, websites, and other intenet-related technologies are mostly used to improve Stakeholder Engagement (SE). According to previous researches the universities use the new media tools, however in a traditional ways this underestimate their contribution in SE improving. The article, through exploratory research method, analyses the use of SN by Italian and Chinese public universities also by highlighting the SE?s process. Results reveal, for both countries, increasing attention to SE?s processes in decision-making systems. However, the study has shown how Italian universities achieve a more complete SE than Chinese universities, thus demonstrating greater awareness of the importance of their inclusion in their decision-making processes. Italian universities also manage SN more efficiently, both for news sharing and for data gathering useful to improving SE strategies. In conclusion, the study shows that, despite universities are fully awareness of the link between SN and SE, there is a strong need of improving within hoth countries. Classification-JEL: Keywords: Note: Pages:95-116 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61095&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61095 Template-type: ReDIF-Article 1.0 Author-Name: Marco Tieghi Author-Name: Rebecca L. Orelli Author-Name: Emanuele Padovani Title: Accounting Reform in Italian Universities. Internal Response to Accounting Change Abstract: This paper aims to examine the public sector accounting reform in Italy, focusing on universities and addressing the specific aspect of the accounting change from an internal perspective. The study focuses on the question of how universities in Italy responded internally to governmental pressures for accounting reform, and it examines the extent to which universities implemented the new accounting systems based on the accrual accounting introduction and the new budgeting and reporting implementation. This paper makes use of the key elements identified by Lapsley and Pettigrew?s framework (1994) to shed light on accounting change in three Italian universities, and it identifies the key elements that qualify receptive and non-receptive contexts of change in practice. Classification-JEL: Keywords: Note: Pages:117-138 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61096&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61096 Template-type: ReDIF-Article 1.0 Author-Name: Domenico Consoli Author-Name: Selena Aureli Title: Un framework integrato per la misura dell?innovazione del Piano Nazionale Scuola Digitale (PNSD) Abstract: The National Plan for Digital School (PNSD) is a fundamental pillar of the Good School Reform (Law no. 107/2015), which reflects the Government's position re-spect to most important challenges of the innovation in public schools. The Plan is focused on the strengthening of digital skills and on the extension of the concept of the school from physical location to virtual learning space where the teaching and the planning can be made anywhere. The Plan has a long-term value and it traces the guidelines of the future school towards a path of innovation and digitalization. In this context of change of the Digital Society it is essential to introduce managerial models that help schools to develop competences in strategic management control useful to plan and monitor the investment in digital technologies. The paper presents an integrated framework that analyses and measures the innovation introduced by the PNSD and its performance through appropriate indicators and measurement tools. Classification-JEL: Keywords: Note: Pages:139-164 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61097&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61097 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission - Editorial Standards - References Abstract: Classification-JEL: Keywords: Note: Pages:165-168 Volume: 2018/1 Year: 2018 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61098&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-001008 Number: 8