Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Title: Quale metodologia di ricerca sulle tematiche di Management Control? Abstract: The aim of the article is to discuss how to strenghthen the process of internationali-zation of research, but preserving the basic values of Italian accounting thought, also in the methodological side, i.e. maintaining the integrated inductive-deductive method of research. Specific reflections are carried out on the more and more relevant role played by the analytical demonstrations of the research hypotheses, with an experimental approach typical of the "hard" sciences. In particular, the research hypotheses are often based on cause-effect relationships in a true-false logic, with reference to the available data bases or to data collected on a sample basis, often neglecting the accuracy of such a data. Even the language used is more and more the mathematical one, not suitable for the scientific communication in our community, because it neglects the qualitative variables, the interpretation of the data and the understanding of the multiple non-linear cause-effect relationships. With regard to the contents, the relevant issues seem to be no more those related to the understanding of the business complexity, but those that may lent best to the correlation analysis; in fact, the focus is on the quantitative methods, considered a priori better, and this increasingly determines the detachment from the business reality. Classification-JEL: Keywords: Note: Pages:5-10 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61376&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61376 Template-type: ReDIF-Article 1.0 Author-Name: Graziano Coller Title: L?eterno divario tra teoria e prassi del pricing nel Management Accounting Abstract: The reality gap between management accounting conventional wisdom and empirical evidence has attracted a lot of interest in management accounting research. The conventional wisdom, based on the neoclassical economics framework, postulates that product pricing should follow marginal analysis. Empirical evidence shows that full-cost pricing is the dominant form of pricing behaviour. A first strand in the literature tried to address the gap reconciling full-cost pricing and marginal cost pricing retaining the neoclassical framework. A second strand rejected the neoclassical framework and adopted an institutional economics framework. Neither strand provided conclusive evidence to bridge the gap. In this paper we discuss the nature of the reality gap in the light of the rationality assumptions underlying neoclassical and institutional economics. We conclude that further research is needed and that the reality gap can only be bridged by showing how observed practice (full-cost pricing) may produce an optimal outcome, without imposing profit-maximizing goals on the firms. Classification-JEL: Keywords: Note: Pages:11-33 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61377&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61377 Template-type: ReDIF-Article 1.0 Author-Name: Luca Del Bene Author-Name: Antonello De Vito Author-Name: Carlo Milli Author-Name: Fabio Guarracino Title: L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana Abstract: Hospitals are complex organizations in which the provision of the service involves several organizational units, and this causes intense internal exchanges of goods and services. Aim of the paper is the design of a transfer pricing system that can be very important, both for determining the cost of the service, and for promoting organizational behaviors consistent with the production of the service and with the appropriate use of resources. The adopted approach allows to recover the function of cost accounting system as a real support to decision-making processes through the enhancement of the link between cost information and management operations. The system improves the effectiveness in monitoring the processes of allocation and use of resources by which it?s possible to pursue simultaneously the clinical and economic needs. Finally, transfer prices are instruments that favor the integration and coordination between operators that perform technically and logically related activities, with a view to overall performance. Classification-JEL: Keywords: Note: Pages:35-60 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61378&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61378 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Venturelli Author-Name: Fabio Caputo Author-Name: Simone Pizzi Title: L?impatto del contratto di rete nei processi di internazionalizzazione: alcune evidenze empiriche sulle PMI italiane Abstract: In last years, the EU institutions have implemented policies aimed at supporting the internationalization of SMEs. In 2012, Italy has transposed this Community impulses through the introduction into national law of the network contract (NC). The aim of this study is to evaluate the impact of NC in competitive processes of business internationalization. The analysis was conducted on a sample of 126 companies belonging to a NC. The empirical results show that such an instrument could represent for Italian SMEs an effective means of support within the work conducted on international markets. The results show the effectiveness of the instrument in fostering the transfer of know how between the companies belonging to the network. Classification-JEL: Keywords: Note: Pages:61-83 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61379&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61379 Template-type: ReDIF-Article 1.0 Author-Name: Mauro Paoloni Author-Name: Massimiliano Celli Title: Crisi delle PMI e strumenti di warning. Un test di verifica nel settore manifatturiero Abstract: Score-based models play an important role for predicting the failure of non-listed SME?s within a few years before bankruptcy, and the the reason of their success is in the fact that they are easy to understand and use easily obtainable data from both balance sheets and statements. This paper ascertains if two of such warning tools, one originally developed for U.S. firms (Z?-Score) while the other one is an adaptation of the latter to the peculiarities of the socio-economic Italian enviroment (BCS), are effectively reliable in measuring the default potential of industrial businesses in Italy. First, we have analyzed the theoretical and practical characteristics of the two models and we highlight some of its potential shortcomings. Second, we have examined a sample of 200 industrial SME?s, of which 100 companies have been subjected in the period 2005-2015 in bankruptcy proceedings because of a default, whereas the remaining 100 companies, which have been selected based on same core business, year of data collection and a comparable size of total assets, did not go bankruptcy. The models were tested by verifying, yesterday for today, whether the future health status of the businesses in the sample, and the impending business failures specifically, could have been predicted up to three years earlier and with reasonable precision using the examined models. We found that the models still work effectively and perform well in predicting failures of Italian SME?s, provided that some critical points illustrated in this study are taken into account. Classification-JEL: Keywords: Note: Pages:85-106 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61380&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61380 Template-type: ReDIF-Article 1.0 Author-Name: Romilda Mazzotta Author-Name: Giovanni Bronzetti Author-Name: Graziella Sicoli Author-Name: Paolo Tenuta Title: La valutazione del CdA in contesti ad elevata concentrazione proprietaria: mero conformismo o reale strumento di valutazione? Abstract: Board evaluation is a best practice required on voluntary bases by Code of conduct. Despite its voluntary nature, companies very likely adopted this recommendation because the failure to adopt could have a negatively impact on company legitimation and reputation. Moreover, the implementation modalities of BE, however, could be negatively influenced by the specific companies? ownership structure. The ownership concentration and the search for corporate legitimacy can lead at two possible situations: the BE have only formally adoption or BE have adoption in form and substance. What prevails in the context of ownership concentrated firms? Companies adopt the recommendation to comply with other companies (mere conformism) or it is a real assessment tool? We analyse the Italian non-financial listed companies, a market typically characterized by the presence of firms with high concentration of ownership, over the year 2011-2013. Our results reveal that, generally, BE is adopted but, in our sample, when ownership structure in concentrated, BE is more likely it is a result of mere conformism. The contribution is, as far as we know, the first to analyze the BE with reference to the context characterized by high concentration of ownership that can influence the quality of recommended best practice. Classification-JEL: Keywords: Note: Pages:107-128 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61381&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61381 Template-type: ReDIF-Article 1.0 Author-Name: Federica De Santis Title: Big Data e revisione contabile: uno studio esplorativo nel contesto italiano Abstract: Recent technological developments referred to Big Data (BD) and Data Analytics (DA) may offer significant opportunities in the statutory auditing context. Despite numerous studies dealing with the opportunities and obstacles related to the adoption of such technological advancement in conducting audit engagements, the way in which BD and DA can contribute to increase the efficiency and effectiveness of the statutory audit activities is still under investigated. This paper aims to provide an explorative analysis regarding whether, and if so, how extensive is the use of BD and DA technologies within the Italian auditing context. BY performing semi-structured interviews with the partner and senior managers of eight different audit firms (both Big 4 and not Big 4), the proposed analysis allowed to underline that in the Italian context audit firms have shown a lower degree of advancement compared to that of other countries (mostly US and UK). The peculiar characteristics of the Italian economic environment, specifically related to Italian audited companies, as well as the need for high-specialized skills in applying the mentioned technologies constitute the main obstacles to a full endorsement of BD and DA technology within the daily practices of Italian auditors. Classification-JEL: Keywords: Note: Pages:129-154 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61382&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61382 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Francioli Title: Strategic performance management systems in Italian banks. A research note Abstract: Over the last decades strategic performance management systems (SPMSs) have attracted a considerable interest, however, despite their great popularity and use only a few investigations describe their uses in Italian banks. The aim of this paper is to provide a picture about the practices and contents of SPMSs showing their features and serving as a reference for academics and practitioners. This paper highlights the extent to which SPMSs are quite common in banks and their features resemble to the traditional model developed by Kaplan and Norton for the traditional balanced scorecard (BSC). Italian banks prefer using SPMSs characterized by multi-dimensional perspectives containing both financial and non-financial measures and link incentive systems to targets paying, in same case, attention to strategic relations. Besides, several banks introduce a further perspective devotes to measure exclusively the global risk level of the bank. Classification-JEL: Keywords: Note: Pages:155-178 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61383&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61383 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:179-182 Volume: 2018/2 Year: 2018 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61384&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-002009 Number: 9