Template-type: ReDIF-Article 1.0 Author-Name: Maria Pia Maraghini Title: Management Control: il "gattopardo" per il governo aziendale Abstract: Management control - to maintain its role of guiding the organizations to perform their objectives (strategic and operational) - has to continue change in order to deal with the unending challenges it faces. To that end, precious is the availability of updated - and critically examined - knowledges and experiences, from which to draw inspiration (A) for management control systems? adoption and development (that could be more useful), as well as (B) for their continuous analysis. This issue focuses on specific management control systems? evolutions (using different research approaches): a. aimed at benefit from the current availability of big data and new information systems; b. related to the wine sector; c. that occur along the business life cycle (in particular, to prevent and face eco-nomic crisis). Classification-JEL: Keywords: Note: Pages:5-11 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62728&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62728 Template-type: ReDIF-Article 1.0 Author-Name: Alessandro Musso Author-Name: Souheil Jebabli Author-Name: Abbas Ghorbani Title: Management Control. A logical framework approach Abstract: Classification-JEL: Keywords: Note: Pages:13-29 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62729&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Arianna Petrosino Author-Name: Daniela Mancini Author-Name: Stefano Garzella Author-Name: Rita Lamboglia Title: La Business Intelligence e la Business Analytics nell?era dei Big Data: una analisi della letteratura Abstract: This research project is a preliminary study based on a literature review aiming at understanding the relevance of Business Intelligence (BI) and Business Analytics (BA) in the context of Big Data (BD). We focus our attention on BI and BA as in-struments to support the decision-making processes. The aims of this preliminary analysis is twofold. To draw a picture of the progress of studies regarding BI and BA in the era of BD, identifying the research centres that dealt with this topic, the major journals for the research purpose and the main research lines. To understand the relationship between these three key concept analysing publication and conference proceedings in different disciplinary fields. We consider the Web of Science database, and we select 25 documents. According to this analysis, we identify three main streams of research concerning decision process challenges, the fields of employment of BI and BA technologies, and im-plementation methodologies. We also highlight the importance to develop research on the differences and the interconnections between BI and BA, the field of adop-tion of predictive and prescriptive models. Classification-JEL: Keywords: Note: Pages:31-58 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62730&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62730 Template-type: ReDIF-Article 1.0 Author-Name: Sebastiano Cupertino Author-Name: Gianluca Vitale Author-Name: Angelo Riccaboni Title: L?impatto dei Big Data sulle attivit? di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana Abstract: This contribution represents one of the first studies that analyze the role of the current process of digitization and automation in facilitating the introduction of new planning and control practices and/or modifying some already existing ones for small and medium-sized enterprises (SMEs). In particular, the analysis of the case study shows how the adoption of a Decision Support System (DSS) by a SME has led to the formalization of some control activities traditionally processed in a consuetudinary way in the agricultural sector. The analysis also revealed that the company manager has played a decisive role in the introduction of the DSS and that the implementation of such an innovation has improved the awareness of managerial and production actions with a view also to sustainability issues. Classification-JEL: Keywords: Note: Pages:59-86 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62731&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62731 Template-type: ReDIF-Article 1.0 Author-Name: Simona Alfiero Author-Name: Laura Broccardo Author-Name: Massimo Cane Author-Name: Alfredo Esposito Title: High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector Abstract: This paper analyses the impact on performance of the open innovation of SMEs in the Italian wine sector. Currently, innovation is one of the main factors affecting the increasing competition and performance in a traditional manufacturing business such as the wine sector. Following a quantitative research approach, the study analyses the impact of innovation process management (evaluated in terms of investment in R&D and management of key-factors, activities and instruments) on performance, identified by profitability efficiency based on a sample of 109 winegrowing SMEs. The research contributes to filling the gap in the literature where there is a lack of innovation studies in mature sectors and provides information to help wine managers and owners improve their business by identifying the best business investment area. Classification-JEL: Keywords: Note: Pages:87-110 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62732&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62732 Template-type: ReDIF-Article 1.0 Author-Name: Maria Pia Maraghini Author-Name: Gianluca Vitale Title: Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l. Abstract: The wine sector is a globally recognized Italian excellence and represents a crucial sector for the national economy. In order to continually support the development of Italian wine firms, a decisive role can be played by the management control systems, able to provide some rational information more and more necessary in guiding appropriate decision-making processes and competing in the global markets. Despite this, the Italian wine sector is characterized by a large presence of small-medium sized enterprises (SMEs), which generally show greater difficulties in approaching to management control systems, mainly linked to the lack of human and economic resources. In the light of these premises, the contribution analyzes the evolution of management control system along the life cycle phases of an Italian winemaking SME, investigating its role in ensuring company survival and development. The case study confirms the fundamental role played by an accurate process of management control and performance measurement in supporting business growth and development, also highlighting its specific implementation methods. In particular, it emerges that accurate control and performance measurement activities can provide rational information on which to base company decision-making process and build the business success. Classification-JEL: Keywords: Note: Pages:111-130 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62733&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62733 Template-type: ReDIF-Article 1.0 Author-Name: Anna Maria Arcari Title: Preventing crises and managing turnaround processes in SMEs The role of economic measurement tools Abstract: This paper investigates the causes and effects of turnaround processes in SMEs and the role played by economic information. Starting from the assumption that the very lack of economic measurement systems may well be an underlying factor of the SMEs crisis, this paper presents three case studies that are particularly relevant to this purpose. These cases describe turnaround processes that were implemented as a result of crises of different kinds, which were not always diagnosed promptly. What they share is the owner?s determination to avoid the worst consequences of an uncontrolled degenerative process, also and mainly by introducing interesting innovations in the measurement systems. Studying these business scenarios led to confirm a high vulnerability of those SMEs that rely on outdated administrative structures and professional skills, unsuitable for fulfilling alerting functions and supporting decision-making activities, which are key in the ordinary operation of a company and, even more so, during a company?s recovery and relaunch. A brief description of the case studies, provides the empirical material used for testing the proposition and the research questions posed in this exploratory work. The conclusions reached in this paper are meant to provide a real, albeit partial, representation of the management problems that typically affect distressed companies, with a special emphasis on the peculiarities of the management control systems implemented in these enterprises. Our summary, despite its limitations, is symbolically handed over to the scientific community in the hope that later studies will refine the outcome of this exploratory investigation. The aim is to formulate increasingly more detailed suggestions on the design criteria of effective control systems for the benefit of those economic operators that wish to adopt them in order to improve their company?s performance. Classification-JEL: Keywords: Note: Pages:131-155 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62734&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62734 Template-type: ReDIF-Article 1.0 Author-Name: Stefania Vignini Author-Name: Tiziana De Cristofaro Title: Impatto della crisi economica su redditivit? e rischio finanziario delle imprese romagnole. Una cluster analysis Abstract: As a result of the 2008 global crisis, in 2012 Italy entered an economic recession. Against this backdrop, this work investigates the main profitability and financial risk exposure features of companies in Romagna in 2012-2014. Romagna is an area located in a wealthy region of Italy, Emilia-Romagna, and it is well known for a local system of informal aggregations based on shared socioeconomic links. Thus, using AIDA?s database, we analyse the top 100 companies by revenue (excluding financial and holding companies) in the three provinces of Romagna: Forl?-Cesena, Ravenna and Rimini. More in detail, after finding that the trend of the means of six financial ratios has improved in the defined period, with the exception of ROE, the six ratios are used as variables to perform a cluster analysis. In the first analytical step (based on the single-linkage method) companies are shown to mostly gather into a main cluster, although with the presence of several isolated outlier companies. The second step (based on Ward?s method) proposes a more detailed analysis resulting in 4 clusters during the specified period. Over time, clusters change more in terms of their members than in their territorial and/or sectorial composition. Finally, the general recovery trend is confirmed, with two exceptions: (i) a cluster rich of outliers gathering the worst performances and slowly emptying over time; (ii) the most numerous cluster, showing a decreasing trend in the degree of coverage of financial charges. The limitations highlighted in the conclusion suggest the need for further research. Classification-JEL: Keywords: Note: Pages:157-181 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62735&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=62735 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:183-186 Volume: 2018/3 Year: 2018 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=62736&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2018-003009 Number: 9