Template-type: ReDIF-Article 1.0 Author-Name: Aldo Pavan Title: Controllo interno e di gestione nella prospettiva del valore Abstract: Each economic entity is aimed at generating value and durability. Various control tools are prepared. The management control continuously verifies the results achieved in comparison with the budget objectives. The internal control system and the enterprise risk management oversee the conditions for the achievement of the corporate objectives. The above control systems are often considered as separate entities. It is a paradox; both preside over the orientation towards value, objectives and efficiency. A strong commitment to the homogenization of control instruments is therefore necessary. Starting from this consideration, the VII Workshop of the magazine proposed, in Cagliari on 24 and 25 May 2018, the theme "Management control and internal control: value creation and stakeholders? protection". The presented papers dealt with the suggested themes, but they ranged on the various topics of interest to the magazine. The present issue presents seven selected articles that deal with internal control and managerial control, the definition of scenarios in strategic planning, the management rationale in non-profit foundations and the use of social media in Italian museums. Classification-JEL: Keywords: Note: Pages:5-12 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63583&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63583 Template-type: ReDIF-Article 1.0 Author-Name: Cristiana Cattaneo Author-Name: Gaia Bassani Title: Enterprise Risk Management e Managemen Accounting Systems in una Banca di Credito Cooperativo Abstract: In the last years, it is acknowledged a growing perception of risk. A direct consequence is the increasing of a generalized legislation with peaks in the financial industry. Laws, practices and perceptions shape the concepts of risk and risk management up to the recent integrated and holistic risk management framework (i.e. ERM). Moving from the literature that investigates how ERM integrates the management accounting systems (MAS), the paper investigates the relationships between ERM and MAS and how these relationships affect the decision-making processes in an Italian Cooperative Bank, Banca of Alba. The results point out some factors that make effective the integration between ERM and MAS at Banca of Alba. First, the presence of process owners who guide the integration and who receive a full commitment from the top managers. Second, an IT system that supports the needs of users, and third, a corporate culture in which all the members are aware of the intrinsic meaning of information for decisions and the related risks. These factors favor the integration of ERM and MAS stimulating a high interest of users. Managers adopt the integrated information for the daily decision-making. Classification-JEL: Keywords: Note: Pages:13-33 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63584&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63584 Template-type: ReDIF-Article 1.0 Author-Name: Selena Aureli Author-Name: Andrea Cardoni Author-Name: Mara Del Baldo Author-Name: Rosa Lombardi Title: Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation? Abstract: This paper aims to understand whether traditional management accounting tools (e.g. financial statement, reclassification and contribution margin analysis) contribute to foster dialogue and innovation in business networks composed of SMEs (small and medium-sized enterprises). Through the analysis of a case study, the paper focuses on a contractual network operating in the paper&print sector in Italy. Framing the analysis in the Simons? construct (1990 and 1995), who distinguishes between diagnostic and interactive controls, the paper provides insights on the use of management control in inter-organizational settings, arguing that the traditional accounting tools can play an innovative role in network success. The contribution of the paper is on the ongoing debate on which functions, accounting information and MCSs (management control systems) may play in networks. In particular, findings shed light on the need to adapt the distinction between "diagnostic" and "interactive" in the network setting, given the horizontal and non-hierarchical relationships between the units involved. Classification-JEL: Keywords: Note: Pages:35-50 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63585&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63585 Template-type: ReDIF-Article 1.0 Author-Name: Enzo Bivona Title: Sistema di Controllo Interno e prevenzione delle infiltrazioni della criminalit? organizzata Abstract: The widespread diffusion of organised crime clans into the legal economies makes harder for private organisations working in the public sectors to conduct an appropriate financial and reputational assessment of third parties (such as partners, suppliers and customers). To prevent the attempts of infiltration of organised crime groups in the business, ignoring the adoption of appropriated tools may lead to company disqualification from the practice of commercial activities in the public sector. As a consequence, company image and stakeholders value creation processes can be irreparably damaged. Based on such remarks, the paper aims to verify if the internal control system can act as an effective barrier to prevent the attempts of infiltration of organised crime groups in legitimate businesses. To test such a hypothesis, an action research was conducted in a company operating in North-Italy. Research findings show that the design of an internal control system able to promptly assess the risk profiles associated with company strategies can support decision makers to identify which relationships might pose the greatest threat to their organisation sustainable business development. Classification-JEL: Keywords: Note: Pages:51-68 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63586&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63586 Template-type: ReDIF-Article 1.0 Author-Name: Mara Del Baldo Author-Name: Anna Maria Arcari Author-Name: Marcantonio Ruisi Title: Controllo di gestione nelle PMI e consulenti esterni Abstract: The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals? interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective of external professionals, namely, Public Chartered Accountants and Accounting Experts who are called to support the entrepreneurs in implementing these tools. The analysis of prior literature allowed us to acknowledge the gaps in the diffusion of management control systems among SMEs and the weaknesses that affect the consulting services provided by small accounting practitioners. Therefore, to further deepen this area, still under investigated, we performed an exploratory survey on a territorially circumscribed sample (Central-Southern Italy) of professional accountants registered in the National Order. Findings point out a professional approach mainly focused on the provision of traditional services (i.e. accounting and tax services), despite the awareness of the need to promote a broader consulting action that includes the adoption of appropriate management control tools, thus contributing to enhance the managerial culture of SMEs. Classification-JEL: Keywords: Note: Pages:69-94 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63587&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63587 Template-type: ReDIF-Article 1.0 Author-Name: Filippo Zanin Author-Name: Eugenio Comuzzi Title: Scenarizzazione e pianificazione strategica nei contesti complessi Abstract: The paper aims to discuss the supporting role of the scenario planning methodology in strategic planning activities. The topic has been at the centre of the scientific debate on the strategic management field for over 40 years, and is addressed through a wide variety of approaches, which led to the stratification of a robust but extremely varied theoretical body. At the same time, the empirical research comes to contradictory and not very versatile conclusions. In the light of the aforementioned considerations, the objective of this work is twofold. On the one hand, the analysis of papers on scenario planning published since 1996 in the ANVUR journals within the "13/B1"scientific sector. The research and analysis of the papers made it possible to identify four recurring central themes: the role of scenario planning, the interconnection of time frames, the process of scenario planning and the types of scenarios. On the other hand, the design of a conceptual framework that aims to provide the fundamental coordinates for the setting of empirical research that investigate if and how scenario methodology is able to support the strategic planning process in complex contexts. In particular, the framework explicates different roles according to the different conditions of firm and environmental complexity. Classification-JEL: Keywords: Note: Pages:95-120 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63588&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63588 Template-type: ReDIF-Article 1.0 Author-Name: Giacomo Boesso Author-Name: Fabrizio Cerbioni Author-Name: Livia Mian Title: La filantropia nelle fondazioni: determinismo manageriale vs solidarismo civico Abstract: Researches on foundations? strategic approach can be broadly classified into two areas. A first body of literature focuses on the deterministic impact that foundations can cause if and when managerially governed. A second body of researchers investigate the solidarist and cooperative role of foundations? action in supporting the prosperity of other nonprofit organizations. This study relies on a survey administered to the decision makers of the main Italian foundations and investigates the extent of adoption of the two reference models identified in the literature (more deterministic and more solidaristic) and their relationship with performance, governance mechanisms, and strategic profile. Findings show that determinism is associated with higher performances. However, solidarism emerges as a widely adopted model, not unable to bring positive social results. This paper contributes to the current debate on strategic philanthropy conceiving it as the result of the progressive contamination between the deterministic and managerial approach of neoliberalists, that has dominated the beginning of the century, and a more nuanced solidarist and progressivist approach, that characterized nonprofit organizations? global action since their initial growth. Classification-JEL: Keywords: Note: Pages:121-144 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63589&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63589 Template-type: ReDIF-Article 1.0 Author-Name: Silvia Fissi Author-Name: Elena Gori Author-Name: Alberto Romolini Author-Name: Marco Contri Title: Stakeholder engagement: verso un utilizzo dei Social Media nei musei italiani? Abstract: Social Media (SM) are an important tool whereby organizations may build and strengthen relations with a variety of stakeholders. By doing so, SM (such as Facebook, Twitter, Instagram and YouTube) enable organizations to realize a two-way communication, so favoring a dialogue with their audience. Previous researches have examined the use of these instruments in private, public and non-profit organizations. However, literature has so far devoted limited attention to the use of SM in the cultural sector and especially in museums. To this purpose, the paper aims to analyze the approach of Italian State Museums towards SM and furthermore to understand if, through SM, they actively seek stakeholder engagement (SE). In addition, in case of interaction or SE between museum and its stakeholders, the research aims to establish the prevailing approach which underlies the use of SM in the museum. The results of the analysis show that, although Italian museums are turning to SM more and more often, their approach continues to be exclusively communicational as they do not attempt to involve and engage actively with users. In addition, the interactions between the museum and its social supporters are very limited and, in the majority of cases, the attitude shown by the users is mostly collaborative rather than opposing. Classification-JEL: Keywords: Note: Pages:145-160 Volume: 2019/1 suppl. Year: 2019 Issue:1 suppl. File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63590&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-SU1008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=63590