Template-type: ReDIF-Article 1.0 Author-Name: katia Corsi Title: Il lato umano del controllo per fronteggiare la crisi Abstract: Management control systems allow to reach the organization aims but also to anticipate or mitigate risks, motivate people and strengthen the organizational values. The intangible side of control, included in organizational control concept by literature, plays a pivotal role, in crisis period, to reassure the people, support the turnaround process, orient the leadership and mitigate any resistance from employees. This is especially true in relation to the current pandemic crisis because it has no financial and economic origins but derives from a health emergency that has affected not only people?s health but also their emotions and their values. Crisis and organizational control are the two constants in many contributions collect-ed in this volume Classification-JEL: Keywords: Note: Pages:5-12 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68155&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68155 Template-type: ReDIF-Article 1.0 Author-Name: Domenico Raucci Author-Name: Manuela Paolini Title: Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche. Una verifica empirica Abstract: The role of budgeting practices in Public Healthcare Organizations (PHOs) has become crucial since clinical heads of units have become budget holders and their traditional medical accountability has, therefore, been extended to include their financial accountability. The hybrid nature of "medico-managers" can induce risks related to their role ambiguity, which can affect their performance negatively. In order to mitigate these effects, the budgeting process?s effective organizational support for their managerial role could make a significant contribution. Based on organizational support theory and adopting a behavioral management accounting perspective, this paper explores effectiveness of clinical managers? budgetary participation with regard to enhancing their job satisfaction, as well as work engagement?s mediating effect on the job satisfaction-managerial performance link. Using a questionnaire, the authors collected data on a sample of clini-cal managers of Italian PHOs and used a regression analysis to test the research hypotheses. The results provide significant insights into psychological variables? mediating role in the link between budgeting practices and PHOs? performance, confirming that budgetary participation has a direct effect on clinical managers? job satisfaction, while work engagement fully mediates the job satisfaction-managerial performance link. Classification-JEL: Keywords: Note: Pages:13-32 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68156&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68156 Template-type: ReDIF-Article 1.0 Author-Name: Gianni Onesti Title: Il ruolo degli aspetti comportamentali e culturali del controllo di gestione: un?analisi comparativa a livello internazionale Abstract: A management control system is traditionally defined as a system of different parts linked to the planning and control activities. Firm dynamics? growing complexity requires an extension of this definition of a management control system. The latter is required, because, in addition to such a system?s main features, (e.g., its management, organization, and control), socio-cultural values linked to specific countries also influence it. Nevertheless, works investigating management control systems paid little attention to cultural values. Such a limitation, in a globalized world economy, is no longer acceptable. Management control practices must, in different countries, be specifically assessed from a broader perspective, for example, considering individuals? behavior linked to the specific national culture. If every management control system depends on behavioral aspects linked to cultural roots, a single one cannot be defined as "the absolute best" or as suitable for all organizations. The literature has often raised this topic, which some studies have attempted to address, but the research field remains very under-researched. This work aims to fill the gap by providing a systematic review of the existing literature on the cultural aspects through an international comparative analysis of management control systems Classification-JEL: Keywords: Note: Pages:33-56 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68157&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Badia Author-Name: Graziana Galeone Author-Name: Simona Ranaldo Title: La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale Abstract: Management control systems can favor the pursuing of the organizational aims and mitigate or anticipate the risks. This work intends to focus on the fundamental characters of management control systems, detected in moments of particular criticality and instability, such as the health emergency, due to the pandemic triggered by the Covid-19. Through the methodology of the case study, the work aims to highlight that a structuring and implementation of the control system, consistent with the managerial approach can provide an effective response to a specific emergency such as the Covid-19 crisis. This corresponds to the case of local public transport company, here analyzed. The assumption of this work is that a man-agement control system, capable of overcoming this sort of "crash-test" (where the Covid-19 crisis is considered with a parallelism to the tests conducted in the cars quality control) is essential for guiding management choices and behaviors, when fundamental decisions must be made to ensure business continuity. Classification-JEL: Keywords: Note: Pages:57-80 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68158&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68158 Template-type: ReDIF-Article 1.0 Author-Name: Barbara Iannone Author-Name: Carlo Piretti Title: L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese Abstract: This paper explores how an unexpected systemic crisis, such as Covid-19, can cause a radical change in the surrounding environment by driving drastic choices and decisions, thereby drastically modifying the ordinary, pre-crisis operative cycle. We undertook a qualitative analysis of, among others, a Group operating in the wine sector under the Made in Italy flag. By analyzing the information subsys-tem, we acquired knowledge that helped us understand the management subsys-tem. The latter has various functions, one of which is to help disseminate newly generated knowledge. Furthermore, it helps resolve difficulties and extends beyond these. Our goal was two-fold: to investigate the possibility of creating a symbiotic, synergic integration between the two subsystems that react to changes and to focus on the changes that occurred in the context of the corporate control activities. Classification-JEL: Keywords: Note: Pages:81-104 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68159&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68159 Template-type: ReDIF-Article 1.0 Author-Name: Daniela Mancini Author-Name: Giuseppina Iacoviello Author-Name: Manuel De Nicola Title: L?impatto della crisi pandemica sui sistemi di controllo di gestione: un?analisi empirica Abstract: The paper?s general objective is to examine the relationship between the Covid-19 pandemic and management control systems. Specifically, the objectives are twofold: to verify whether and how management control systems supported firms? choices during the health crisis; and whether and how the pandemic crisis affected firms? management control systems. We used a multiple case study methodology based on semi-structured interviews with seven controllers of Italian companies, interpreting our results in the light of the institutional theory and the contingency theory. The pandemic was a sui generis contingency factor that scholars had not yet concretely taken into consideration in the research field of management control systems? design and change. In the examined case studies, the management control systems responded to the ongoing guidelines by promptly adapting to them. Furthermore, during the Covid-19 crisis some of the examined companies used their management control system as a tool to instill security and closeness, thereby legitimizing their decisions regarding their employees and the context to. Finally, based on the evidence that the examined case studies provide, we propose a matrix for interpreting the trajectories of the changes in firms? management control systems. Classification-JEL: Keywords: Note: Pages:105-127 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68160&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68160 Template-type: ReDIF-Article 1.0 Author-Name: Nicola Castellano Author-Name: Lorenzo Leto Title: Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo Abstract: Despite the recognized relevance of Performance Measurement Systems (PMSs), scholars and practitioners seem to have paid limited attention to their implementation. Certain studies show that significant complexity elements could comprise the introduction of a PMS. These elements refer, among others, to: 1) a PMS?s inadequate or bad design and adaptation to the specific context in which it will be applied; 2) problems occurring during the implementation process. While a significant strand of literature is focused on the former, the critical aspects of the PMS implementation process have yet to be explored. In order to do so, using organizational change theory from the PMS literature may be particularly fruitful way to understand the conditions required for a successful implementation. Focusing on research on specific contexts, particularly on small and medium-sized companies (SMEs), could provide researchers with other elements of analysis. The latter is due to SME?s significant influence on economic development, within or outside the domestic boundaries, as well as the particular characteristics that distinguish such companies from larger ones. Given the above considerations, this paper contributes to the analysis of a PMS?s implementation in SMEs by supporting change management theories aimed at formulating description that could be helpful with increasing such initiatives? success rate. Classification-JEL: Keywords: Note: Pages:129-150 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68161&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68161 Template-type: ReDIF-Article 1.0 Author-Name: Cristiana Cattaneo Author-Name: Sara Sonzogni Title: Management control systems package e turnaround: un caso aziendale Abstract: In turbulent times, firms frequently face situations of decline or crisis. The literature on turnaround has undertaken in-dept investigation into many strategic aspects of this issue, such as cost efficiency, asset retrenchment, the focusing on core activities, the building for the future, reinvigoration the leadership, and cultural change (Schoenberg et al., 2013). However, the literature has paid limited attention to the relationship between turnaround strategies and management control systems (MCSs). Such studies mainly focus on the relationship between specific tools and various turnaround phases, mostly providing a time-related view. The following two aspects are neglected: 1) the role of MCSs from a dynamic viewpoint that considers content strategies and process ones. 2) Whether MCSs? organizational and cultural dimension can strengthen the turnaround culture. We undertake a case study of a small business facing a decline in its performance and having no formal management control systems when starting its turnaround. We use Malmi and Brown?s (2008) framework to interpret the results by considering various MCSs as a package. We find that the introduction of different MCSs and their dynamic shaping during the turnaround were key factors that not only supported the content, but also the process strategies. Moreover, in the case study, administrative and cultural control systems were essential for building and maintaining a turnaround culture. Our findings support MCSs? relevance during a turnaround and clarify that MCSs should be considered a package since they have a dynamic perspective and emphasize the role of cultural and administrative controls Classification-JEL: Keywords: Note: Pages:151-174 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68162&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68162 Template-type: ReDIF-Article 1.0 Author-Name: Michele Bertoni Author-Name: Bruno De Rosa Author-Name: Paola Rossi Title: "Early Warnings": incremento nella capacit? di risposta o perdita di rilevanza? Abstract: The new Italian Insolvency and Crisis Code requires companies to implement adequate tools to promptly detect a state of crisis and to undertake appropriate initiatives in a timely manner. This study provides a conceptual model for integrating an early warnings system into management control systems? frameworks, which a new law requires. By undertaking a literature review and analyzing the package of controls that the new regulatory guidelines impose, we identify an early warning system as a boundary one in terms of the theoretical framework that Simons (1995) proposed. We conclude that an early warning internal control system should complement traditional managerial logics. Classification-JEL: Keywords: Note: Pages:175-194 Volume: 2021/1 Year: 2021 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68163&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-001009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=68163