Template-type: ReDIF-Article 1.0 Author-Name: Rosa Lombardi Title: Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale Abstract: This contribution aims to present a wide discussion about corporate knowledge, defining its dimensions and several issues in the pandemic crisis and digital revolution. Through a qualitative method, this paper defines knowledge and corporate knowledge as well as their implications in the companies? ongoing business as one of the prominent topics in business administration. Interestingly, corporate knowledge is a strategic asset for contemporary companies operating in a complex and turbulent environment. Indeed, the pandemic crisis brought about by SAR-CoV-2 determined a number of changes in the companies? ongoing business owing to the effects in the social and economic context. Furthermore, the advent of the digital revolution influences corporate operations, management, and activities. This study therefore highlights a number of key issues for future research, proposing digital knowledge as the sum of intangible assets and digital/smart technology tools. Classification-JEL: Keywords: Note: Pages:5-14 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69583&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69583 Template-type: ReDIF-Article 1.0 Author-Name: Claudia Presti Author-Name: Nicola Castellano Author-Name: Luciano Marchi Title: L?utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale Abstract: The fundamental outputs of the planning process are the objectives and the re-sources assigned to people to guide future business activities, integrating upstream and downstream the economic and financial values. The aim of this paper is to investigate the upstream integration since it presents various critical elements. These criticalities are related to the differences not only in the classification criteria of historical perspective data but also in the level of the synthesis/analysis of the planning model with regard to the technical accounting model. Specifically, this paper aims to analyze the type of knowledge required and developed during the upstream integration phase. The research is carried out with the use of interactive management software based on the origin-destination relationships between the accounting data and the data to be used in the planning model. The collection of empirical evidence involves an experimental study and a related survey administered to the software users. From the experimental analysis, it emerges that the software, designed in accord-ance with a process of connection that is not completely automatic, stimulates the subjects involved in the planning path to seek solutions to manage the criticalities related to the phases of management, i.e. attribution, distribution, and analysis. The research of the above-mentioned solutions stimulates a process of integration of technical and accounting knowledge and knowledge/decision-making skills in-herent in the strategic management model. Classification-JEL: Keywords: Note: Pages:16-40 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69584&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69584 Template-type: ReDIF-Article 1.0 Author-Name: Salvatore Madonna Author-Name: Greta Cestari Author-Name: Francesca Giuliani Title: Asset revaluation: scelte manageriali in tempo di crisi Abstract: Starting from the accounting advantages that a revaluation of fixed assets can generate in terms of strengthening the capital structure of firms, this paper illustrates that the management of small and medium-sized Italian companies, with low debt ratios, in times of crisis, can improve economic and financial perfor-mance through the use of this accounting tool. In an accounting system such as the Italian one based on the valuation of assets according to the historical cost method, the revaluation granted by special laws allows management to strengthen the perception of the asset structure's solidity without directly intervening on the capital in the event of losses. The research was applied to the revaluation allowed in Italy in 2008. This was the time of the world market crisis, which permitted, like the last regulatory interven-tion issued during the COVID-19 emergency, a revaluation that was valid for civil law purposes only, without an obligation to a fiscal realignment. The results of this research show that management re-evaluates fixed assets to give a better represen-tation of assets, specially before requesting loans from credit institutions. However, only companies that already had a healthy financial structure have obtained in-come benefits. Compared to companies that have not proceeded with a revalua-tion, this accounting concession has enabled a significant improvement in the profitability of companies. This is a relevant finding, especially in times of market crisis such as this COVID-19 pandemic in which it is necessary that healthy com-panies can overcome a temporary lack of liquidity and become competitive again. Classification-JEL: Keywords: Note: Pages:41-64 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69585&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69585 Template-type: ReDIF-Article 1.0 Author-Name: Ilenia Ascani Author-Name: Marco Gatti Author-Name: Maria Serena Chiucchi Title: Pandemia e sistema di budgeting: quali effetti sulla figura del controller? Abstract: This paper aims to shed light on the Covid-19 pandemic crisis?s impact on budgeting and management accountants. Particularly, the objective of this paper is two-fold. First, this study explores if and how the pandemic influenced budgetary systems and, second, it analyzes if and how such influence impacted the role of management accountants with regard to budgeting practices and processes. Using survey data collected from Italian management accountants, findings show that during the pandemic crisis budgeting became less useful for planning activities, but it played a pivotal role in understanding the changes that occurred and in supporting decision-making processes. Findings also show that the pandemic crisis caused management accountants to become more involved in scenario and predictive analysis, to take part more frequently in meetings with top management, and to interact with other operational managers. Classification-JEL: Keywords: Note: Pages:65-86 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69586&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69586 Template-type: ReDIF-Article 1.0 Author-Name: Guido Migliaccio Author-Name: Maria Fulvia Arena Title: Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani Abstract: To evaluate the applicability and usefulness of benchmarking using, in particular, budget analysis, this research has analyzed the five-year trend (2014-2018) of certain income and financial indices of about 700 tanneries, for Italy and its three districts. For a more analytical evaluation, a number of statistical tools have been used (analysis of variance ANOVA and Tukey-Kramer tests). Confirming the rich bibliography, benchmarking can be applied usefully. The validation of the method has also made it possible to express an opinion on the firms? economic and financial equilibrium: Regardless of the different locations, Italian tanneries are significantly indebted. Higher capitalization is therefore advisable, also considering the recent crisis due to the pandemic. Profitability is positive, although it is in decline. This assurance is a relative safety margin in the possible hypothesis of profit reduction due to the coronavirus. The disaggregated analysis highlights the disadvantage of southern companies that have lower profitability and, on average, higher debt levels. Classification-JEL: Keywords: Note: Pages:87-110 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69587&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69587 Template-type: ReDIF-Article 1.0 Author-Name: Riccardo Macchioni Author-Name: Alessandra Allini Author-Name: Martina Prisco Title: Expected credit losses and managerial discretion. Current practices and future challenges Abstract: This paper examines the loan loss provisioning behaviour during the transition from IAS 39 to IFRS 9 for a sample of 403 banks in 27 countries in European Union. The objective of the study is to investigate whether during the first years of adoption of the new expected credit loss (ECL) impairment model banks are more en-couraged to smooth earnings and manage capital, compared to the previous in-curred loss (ICL) model. Results show that under ECL, banks adopt a more ag-gressive opportunistic behaviour in accordance with the income-smoothing and capital management approach. Management should be aware of this to implement monitoring and control systems, increasing trustworthiness of financial in-formation for investors? expectations. Classification-JEL: Keywords: Note: Pages:111-134 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69588&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69588 Template-type: ReDIF-Article 1.0 Author-Name: Raffaele Trequattrini Author-Name: Alessandra Lardo Author-Name: Benedetta Cuozzo Author-Name: Alberto Manzari Author-Name: Pavlo Brin Title: The strength of weak rings: Teams performance measurement and management in sport Abstract: The paper investigates the issue of team performance measurement and man-agement in the self-styled ring organizations. The objective is to demonstrate whether, within a team, there are individuals who are able to influence to a greater extent an organization?s results and whether there are performance parameters that allow the identification of such individuals. The research was conducted through the application of the O-ring theory?s theoretical framework in the context of the football clubs. The research method used is exploratory, with an empirical analysis based on two distinct research steps aimed at ascertaining which individ-ual within a team is able to affect the team performance the most. The results of our research, deriving from a correlation analysis, propose to the scientific com-munity and to chiefs who manage ring organizations a performance measurement model where greater weight must be given to the risk deriving from the weak link?s possible inefficiencies and inadequate performance. Starting from the analysis of football clubs, we intend to challenge previous famous theories and to a certain extent the relevant literature on team performance management in specific kinds of companies that present a high degree of interdependence between the individu-als who compose them. Classification-JEL: Keywords: Note: Pages:135-151 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69589&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69589 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Manes Rossi Author-Name: Luca Ferri Author-Name: Annamaria Zampella Author-Name: Adele Caldarelli Title: La disclosure nei piani anticorruzione degli enti locali in Italia Abstract: Italian local governments are mandated to publish their three-year anticorruption plans on their website, in accordance with specific guidelines to try to limit the corruption phenomenon ex ante. Embracing an institutional theory perspective, namely coercive isomorphism, and to tap into the areas most covered/uncovered, the paper investigates to what extent the plans published by all Italian provincial capitals comply with the national guidelines. Results demonstrate that local authorities comply partially with guideline requirements. Furthermore, results show local authorities are more compliant only with regard to certain sections of the plans (i.e. Risk Management), while others appear neglected (i.e. Raising the quality level and monitoring the quality of the training provided). Moreover, a high heterogeneity appears between items provided in different plans. Classification-JEL: Keywords: Note: Pages:153-174 Volume: 2021/3 Year: 2021 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69590&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2021-003008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=69590