Template-type: ReDIF-Article 1.0 Author-Name: Daniela Mancini Title: Evoluzione e prospettive dei sistemi di informazione e di controllo Abstract: This special issue includes five articles, identified among the best papers presented at the session "ICT, sustainability, regulation and uncertainty: evolution and per-spectives in information and control systems" of the XXXVIII Congress of Italian Academy of Business Administration and Management and two research works. Nowadays, firms work in a very complex and dynamic environment, in which different forces interact, as new technologies, new ways to look at the future, new principles and values, new regulations influencing the traditional view of accounting and management information systems. In this environment, a key driver to reshape the above-mentioned systems is to identify new models able at describing firms? complexity. According to the author, these concepts are "ecosystem" and "triple helices". New ways to look at the role and activities of firms in the economic environment inevitably affect their information and control systems. Classification-JEL: Keywords: Note: Pages:5-14 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61385&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61385 Template-type: ReDIF-Article 1.0 Author-Name: Gaia Bassani Author-Name: Cristiana Cattaneo Author-Name: Francesca Maria Cesaroni Author-Name: Annalisa Sentuti Title: Sistemi di gestione e controllo e professionalizzazione delle imprese familiari. Uno strumento di accreditamento intraparentale? Abstract: Within the family business field of research, professionalization and succession have strongly attracted the scholars? attention. Both the processes entail crucial changes for family firms, whose outcomes are mysterious and sometimes differing from expectations. Though scholars have identified several relationships between these processes, the way in which succession and professionalization could evolve in the medium-long term has not been adequately investigated. In particular, it is not clear how the introduction of management control systems and the hiring of skilled non-family managers may be combined with the successor?s professionalization. This paper builds on an Italian longitudinal case study analyzing the use of managerial systems and the introduction of professional managers during the intra-family succession. Results show that the successor?s seal of approval moves the introduction of managerial systems and the hiring of professional managers to the detriment of long-term survival and growth. Classification-JEL: Keywords: Note: Pages:15-35 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61386&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61386 Template-type: ReDIF-Article 1.0 Author-Name: Domenico Nicol? Title: Carenze informative e vulnerabilit? delle imprese giovani: il ruolo del business plan Abstract: Our previous research has highlighted that a very small number of Italian compa-nies failed planned their activities and carried out the management control through instruments such as budget, reporting, cost analysis, etc. (Nicol?, 2011). The lack of information has likely contributed to the crisis and failure of these companies. About 1/3 of these failed companies were very young, as they had been established for less than ten years. As is well known, young firms are very vulnerable because they do not have a corporate reputation and, consequently, the bonds of trust with the stakeholders are very fragile. Young firms do not have a history that can demonstrate that they are able to keep their commitments to lenders, investors, suppliers, customers, strategic partners. At the first difficulties, these fragile bonds of trust often break down and companies collapse on themselves because of the lack of resources they need to survive (Nicol? 2015, Nicol? and Ferrara 2015, Nicol? 2017). Drawing up a business plan can mitigate the high level of vulnerability of young firms because it helps to prevent wrong decisions. Moreover, the business plan is the only tool that can be used to build quickly a corporate reputation analytically demonstrating to stakeholders that the company will be able to survive over time and to meet their interests and expectations. Classification-JEL: Keywords: Note: Pages:37-52 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61387&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61387 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Author-Name: Carmela Rizza Author-Name: Daniela Ruggeri Title: Constructing servitization strategies. Accounting information in supporting NPD processes Abstract: In the last decades, a fruitful stream of research has paid attention to the servitization strategy analysing the role of accounting in supporting it. We deeply investigate the role of accounting information in verifying the validity of a servitization strategy. Drawing on the pragmatic constructivism, we identify the key elements of servitization strategy associated to possibilities, facts, and values that could contribute to transform new possibilities into factual possibilities. Focusing on New Product Development (NPD) processes, we aim to analyse the use of accounting information in managing two development projects. In particular, the accounting information, acting as a communication means can verify the validity of a company servitization strategy in order to complete the construction of that strategy. We conducted an interpretive case-study at a division of a multinational, manufacturing company operating in the semiconductor industry. Case evidence showed how the revisions to the projects, suggested from accounting communications during the NPD phases, allowed a realignment of the two projects to the servitization strategy at the company level, which was validated with respect to the new devices. Classification-JEL: Keywords: Note: Pages:53-81 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61388&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61388 Template-type: ReDIF-Article 1.0 Author-Name: Rosita Capurro Author-Name: Michele Galeotti Author-Name: Stefano Garzella Title: "Mondo reale-tradizionale" e "mondo digitale", strategie aziendali e web intelligence: il futuro del controllo e della gestione delle informazioni Abstract: The purpose of this paper is to analyze how the web intelligence may influence the principal dimensions of strategic intelligence, improving the capacity to make right strategic moves. Specifically, the aim is to study the possibilities and the risks, with the related control needs, of using web data and web information in defining strat-egies in the real traditional world, and not only in defining web strategies. First of all, we advanced a framework and, then, the research was completed with specific interviews to managers of leader companies in the field of managing information and data. The study shows how "big data" may contain "rich data" and "deep data" and how the digital world may represent the "real traditional world". Indeed, the study highlightsthe relationship, and maybe also the futures of the relationship, between the "digital world" and the strategic management. Classification-JEL: Keywords: Note: Pages:83-111 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61389&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61389 Template-type: ReDIF-Article 1.0 Author-Name: Rita Lamboglia Author-Name: Daniela Mancini Author-Name: Francesco Paolone Title: A Roadmap for Performance Measurement in Smarter Universities Abstract: The university modernization process has introduced a new concept of such institutions: the "Smarter University". According to this concept, the new role of universities in modern society consists not only of cooperation with other actors focusing on social, cultural and economic activities but also the wide use of web-based technologies to support traditional teaching and research, as well as engagement and social interaction (Coccoli et al., 2014). The Smarter University model is the result of technological innovations and, in particular, digital tools that facilitate interconnection, networking and sharing be-tween individuals and groups (Coccoli et al., 2014) and increase the ability of uni-versities to contribute to economic and social development. The new concept of the university has attracted research attention aimed at finding appropriate models to measure the performance of such institutions. In this paper, we develop a model to measure the contribution of smarter universities to social, economic and cultural development. We adopt an integrated approach that links performance measurement to the smart university?s mission and its new business model. Classification-JEL: Keywords: Note: Pages:113-133 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61390&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61390 Template-type: ReDIF-Article 1.0 Author-Name: Chiara Crovini Author-Name: Giovanni Ossola Author-Name: Pier Luigi Marchini Title: Cyber Risk. The New Enemy for Risk Management in the Age of Globalisation Abstract: The present paper is a theoretical study on the topic of cyber risk and cyber risk management. This research represents the first step of a far deeper analysis on this topic that aims at underlining the main characteristics of cyber risk, delineating future developments in managing it and strengthening the importance of sharing information and creating a shared knowledge between countries. Good situational awareness and cyber risk analytics are vital in helping firms identify weaknesses, rank threat scenarios, identify countermeasures and set priorities for intelligence gathering. There emerges the need to improve the traditional risk management process, by considering the necessity to manage not only risks, but also uncertainties, by implementing Business Continuity Management systems with the aim to build business resilience. To do that, one possible solution might be represented by the intervention of gov-ernments with laws and frameworks that might help companies fight cyber threats. Classification-JEL: Keywords: Note: Pages:135-155 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61391&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61391 Template-type: ReDIF-Article 1.0 Author-Name: Stefano Azzali Author-Name: Luca Fornaciari Author-Name: Tatiana Mazza Title: Trends in Italian Accounting and Management Research by topical areas Abstract: The research analyzes topics in Accounting and Management studies and their trends over time. Based on hand-collected publication of full professor, associate professor, assistant researchers, doctoral graduates, we first suggest a classification of topics coherent with the one used by mains academic association annual congresses. Next, we find that Management and Financial accounting dominate topics in accounting studies, and that Auditing, Social, Environmental, Integrated report-ing, Education and History increase publication over time. We also find that public administration and health care industry dominate topics in management studies, and that public administration topics increases publications over time. We contribute to literature, extending previous studies focused only on specific type of re-searchers, publication, and topics. Full and Associate professors appear to drive the main topics, both in management (corporate governance - strategies) and accounting studies. Doctoral graduate and Assistant researchers, however, tend to focus their topics of research on articles, with great attention to the ranking of the journal that publishes the study. Classification-JEL: Keywords: Note: Pages:157-181 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61392&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61392 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission - Editorial Standards - References Abstract: Classification-JEL: Keywords: Note: Pages:183-186 Volume: 2018/2 Suppl. Year: 2018 Issue:2 Suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61393&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-SU2009 Number: 9