Template-type: ReDIF-Article 1.0 Author-Name: Nicola Castellano Author-Name: Elisabetta Magnaghi Title: Editoriale. Tratti di innovazione nei sistemi di controllo e risk management Abstract: Nowadays the turbulence, which is dominating economic systems in all sectors, forces companies to a non-stopping research of new paths through which obtain growth and performance improvement. Innovation in information systems as well as management accounting and risk management systems are actually fully in-cluded in the initiatives that could lead a company to obtain a radical change and consequent benefits. All the contribution collected in this issue of Management and control provide the readers with a multi-faceted perspective of the possible connotation of innovation in several operating contexts that range from private to public sector. Classification-JEL: Keywords: Note: Pages:5-10 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65142&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65142 Template-type: ReDIF-Article 1.0 Author-Name: Pier Luigi Marchini Author-Name: Alice Medioli Author-Name: Laura Belli Author-Name: Luca Davoli Title: Internet of Things e Industria 4.0. Un case study di successo di digital manufacturing Abstract: The value creation through production is currently shaped by Industry 4.0, whose paradigm aims at improving industry management and business processes. Through a case study, this research describes the renovation steps, in a manufac-turing environment. The research aims to study how the introduction of digital in-novation helps in making more efficient and time saving production (RQ1), as well as in increasing product quality, enabling on time detection of non-conformity (RQ2). At theoretical level, the research aims to close the gap between the Internet of Things (IoT) application and real-word aspects, analyzing how an industry 4.0 transformation could be modelled and implemented. At managerial level, the study shows how IoT technologies and process digitalization should provide ad-vantages in terms of cost reduction, product quality control, allowing continuous collection of heterogeneous data useful to optimize the production further. Classification-JEL: Keywords: Note: Pages:11-34 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65143&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65143 Template-type: ReDIF-Article 1.0 Author-Name: Simone Aresu Author-Name: Luigi Rombi Author-Name: Andrea Cardia Title: Management accounting systems in venture capital-backed start-up companies Abstract: Management Accounting Systems (MAS) can help start-up companies to manage resource allocation and satisfy investors? information needs. This study helps to investigate the main features of MAS adopted by Italian venture capital-backed start-up companies. Also, the study aims to analyse how venture capitalists monitor their investment through management accounting. Thirty semi-structured interviews were carried out to gather information from a corporate and an investor perspective. Our results show that both start-up companies and investors consider MAS as useful to make conscious and target-oriented decisions. MAS are used by investors to monitor the investee?s performance and contribute in aligning goals? time horizon. In addition, MAS help investors to develop a cooperative relationship with start-up companies and to provide business advices. This study contributes to the agency-theory debate by showing that MAS help not only to reduce information asymmetries but also to foster a dialogue and to benefit from investors? human capital. Classification-JEL: Keywords: Note: Pages:35-58 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65157&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65157 Template-type: ReDIF-Article 1.0 Author-Name: Luca Del Bene Author-Name: Fabio Fiorillo Author-Name: Iacopo Cavallini Author-Name: Beatrice Caporaletti Title: Accounting change negli enti locali. Quali condizioni per il miglioramento nell?ottica gestionale? Abstract: The importance of the information system to support management in the public sector is highlighted by the role played in the reform processes (Pollit, Bouckaert, 2004; Anselmi, 2008; Lapsley, 2008; Barzelay, 2010; Broadbent, Laughlin, 2013; Borgonovi et al. 2015). The change of information systems is a crucial factor in order to innovate the management functions (Burns, Scapens, 2000; Burns, Vaiv-io, 2001). The paper follows the idea of Burns and Scapens (2000), aiming to analyze the consequences of the introduction of a new accounting system, verifying the degree of internalization of change, in a process perspective (Covalesky et al., 1993). The implementation process will be defined by: prevailing dominant institutions, rules before the change and consistency with the predominant organization values (Scapens, 1994; Burns, 2000; Granlund, 2001; Johansson, Siverbo, 2009; Ma, Tayles, 2009). The accounting rules potentially conflicts with the vision mainly oriented towards technical and political aspects (Burns, 2000; Pereira et al., 2003) limiting their im-pact (Shields, 1995; Granlund, 2001). This situation must be analyzed in the spe-cific context of local authorities, in relation to different propensity manifested in adopting and using the new accounting system (Dillard et al., 2004; Hopper, Ma-jor, 2007). In the light of theoretical premises, issues arise such as: is the change based on a rational perspective? Does it receive an effective implementation? Are the instru-ments consistent with the objectives that the reform intended to achieve? (An-selmi, Pavan, Reginato, 2012; Alvino et al., 2016; Carini et al., 2016). Classification-JEL: Keywords: Note: Pages:59-78 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65158&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65158 Template-type: ReDIF-Article 1.0 Author-Name: Daniela Preite Author-Name: Fabio De Matteis Title: Innovazione di processo nello sviluppo del sistema dei controlli negli enti locali Abstract: The reform process that involved public administrations for over twenty years (Anessi Pessina, 2000; Pozzoli, 2005; Borgonovi, Anessi Pessina and Bianchi, 2018), is related to various aspects of management, including internal controls of local authorities. Of course, the innovative scope of the reform mainly derives by its adoption, rather than by the norms. Consequently, the research question that guides this work is: how can innovation be pursued by local authorities when de-veloping internal control systems? This, in order to overcome the "watertight com-partments" logic and the mere compliance that traditionally characterize the Ital-ian authorities called to move a step towards a managerial approach. We examine the case of the Municipality of Lecce, which was involved in the de-velopment of certain types of internal controls provided by the current legislation. The implementation followed a synergic approach that allowed: (i) a rational use of data and information, (ii) the conscious involvement of the municipal sectors, (iii) the development of reporting related to controls starting from a single pro-gramming document, (iv) the support towards the pursuit of purposes additional to those specifically developed by the control system. As further development of the study we argue a greater political involvement in the use of data to support the definition of public policies, as well as the design and development of a software that incorporates the functionality of the system tested in order to strengthen it. Classification-JEL: Keywords: Note: Pages:79-98 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65159&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65159 Template-type: ReDIF-Article 1.0 Author-Name: Vincenzo Sforza Author-Name: Pietro Marigonda Author-Name: Bruno Bernardi Author-Name: Alberto Domenicali Title: L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController Abstract: Literature investigating accounting systems innovation which emerged following public sector reforms has shown that changes adopt connotations that depend closely by the reference context, where public administrations often take on, under various pressures, homogeneous structures and procedures to comply with the demands of their environment (isomorphisms). This paper has taken into consideration the effects of changes in management control system of Italian universities introduced by Law 240/2010 and the results of a survey promoted by the Standing Conference of Managing Directors and Executives of Italian Universities (CODAU) are analysed. The findings highlight organizational aspects of the management control system, as well as features of the information and reporting systems. Using a quantitative methodology, the study demonstrates the heterogeneity of the administrative behaviour of universities and the absence of evidence of isomorphic behaviour in the implementation process. Classification-JEL: Keywords: Note: Pages:99-122 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65160&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65160 Template-type: ReDIF-Article 1.0 Author-Name: Elisabetta Reginato Author-Name: Isabella Fadda Author-Name: Paola Paglietti Author-Name: Aldo Pavan Title: Corruzione e performance nei sistemi sanitari regionali italiani Abstract: The present paper tries to assess to what extent corruption affects the different performance dimension of the Italian regional health care systems (RHSs). The Italian case is relevant because, in the European context, Italy presents the widest sub-national variation in both the levels of performance and corruption. The research focuses on petty corruption, measured using data from the European Quality of Government Index Survey. Italian RHSs' performance data are from the Meridiano Sanit?, and are divided into three areas of analysis: a) population health status; b) equity and promptness to meet health needs; c) quality and responsiveness of the system. Taken together the results demonstrate that petty corruption is negatively associated to population health status and to the quality and responsiveness of the system. On the contrary, with reference to equity and promptness to meet health needs, a significant negative correlation was found only with reference to the Center-North regions. Classification-JEL: Keywords: Note: Pages:123-146 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65161&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65161 Template-type: ReDIF-Article 1.0 Author-Name: Clelia Fiondella Author-Name: Luca Ferri Author-Name: Marco Maffei Author-Name: Rosanna Span? Title: The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments Abstract: The current paper focuses on the disclosure divulged by Italian Regions in their Anti-corruption Plans. It draws from the literature on the legitimacy theory to un-derstand whether the information provided is driven by symbolic legitimacy pur-poses to pursue formal compliance or by substantive attempts to secure greater levels of accountability. To this aim, the study employs a meaning-oriented con-tent analysis and a multiple correspondence analysis to assess the degree of thor-oughness and the heterogeneity of the information, also identifying possible fac-tors explaining any differences. The findings offer interesting implications for theo-ry, practitioners, and policy makers. Classification-JEL: Keywords: Note: Pages:147-164 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65162&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65162 Template-type: ReDIF-Article 1.0 Author-Name: Marco Bellucci Author-Name: Carmela Nitti Author-Name: Chiara Chimirri Author-Name: Luca Bagnoli Title: Rendicontare l?impatto sociale. Metodologie, indicatori e tre casi di sperimentazione in Toscana Abstract: After the Italian third sector reform, third sector organizations and social enterpris-es have to cope with the accountability principle more than ever. They also need to find new strategies to report their results to their stakeholders and communities. The most critical issue that this article wants to tackle is to find a methodology for social impact accounting that is flexible, viable for organizations with very differ-ent characteristics (e.g. sector of intervention, dimension, legal forms, etc.), and scientifically robust. This article aims to identify a social impact accounting meth-odology that every third sector organization and social enterprise could implement. After the introduction and the literature review, the article presents a proposal for a social impact accounting model and case studies from a social enterprise and two third sector organizations in Tuscany. The last part of the article presents the final remarks and some suggestions for further research as, for example, the develop-ment of a public database of proxies to be used to provide a financial quantifica-tion for the social outcomes achieved by third sector organizations and social en-terprises. Classification-JEL: Keywords: Note: Pages:166-187 Volume: 2019/3 Year: 2019 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65163&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2019-003009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65163