Template-type: ReDIF-Article 1.0
Author-Name: Giuseppe D?Onza
Title: L?orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?
Abstract: To ensure a real engagement of organizations toward sustainable development, and to avoid them perhaps falling into the trap of "sustainability washing," researchers agree that the goal of being a sustainable organization should first of all be embedded in the values and beliefs of company business leaders. Through the combination of formal and informal controls, the Sustainability Management Control System (SMCS) can support the development of the sustainability DNA of organizations. Studies have also argued that an effective SMCS should help companies translate the sustainability strategy into action. In fact, the SMCS can be used to direct actions of all organization members toward the achievement of the sustainability strategy objectives; to monitor the organization's progress toward economic, social, and environmental objectives and targets; and to develop a sustainability culture within organizations. Yet, little is known about how organizations should redesign their traditional management control system (MCS) to effectively support the formulation and implementation of a sustainability strategy. The articles collected in this issue provide theoretical and practical contributions on how management and control tools and processes can be reconfigured to support the integration of sustainability into the manner in which organizations do their business. The articles therefore also enhance the debate not only on the manners in which to integrate environmental, social, and economic goals into the performance measurement systems but also on the influence that organizational variables exercise to favor/hinder the development of sustainability-oriented management.
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Pages:5-15
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70684&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Luciano Olivotto
Title: Verso la trasformazione sostenibile dell?azienda
Abstract: The aim of this paper is to discuss some aspects related to the transition towards sustainability in organizations that are conscious of the cruciality of the complex link among economic, social, and environmental in their operations. Main considered issues are:
i) the different concepts of sustainability and the difficulties, resistances and, sometimes, ambiguities, that organizations encounter when they shift their focus from a ?weak sustainability? to a ?strong sustainability?;
ii) the notion of ?sustainable entrepreneurship?, its peculiarities, the variables that support its formation, the relevance in supporting the development of sustainability strategies and some managerial implications;
iii) the influence that the debates on the Sustainable Development Goals (SDGs) and on the European Union taxonomy for sustainable activities have on the development of ?sustainable entrepreneurship? fostering the development of corporate business models consistent with an integrated economic, social, and environmental focus.
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Pages:17-30
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70685&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Lorenzo Dal Maso
Author-Name: Nicola Lattanzi
Title: Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance
Abstract: To develop an effective sustainability strategy, organizations must embrace the great global challenges that sustainable growth determines. The objective of a decoupling economy, which refers to breaking the link between environmental "bads" and economic "goods", is part of these challenges. Particularly, decoupling occurs when the growth rate of an environmental pressure is less than that of its economic driving force (e.g., gross domestic product (GDP)) over a given period. An increasing number of companies currently implement the principles of the decoupling economy in their strategies, seeking to achieve an increase of their profitability together with a reduction of the environmental effects of their activities.
The article analyzes the process of implementing the decoupling strategy in organizations and then considers redesigning the performance measurement system (PMS). Regarding the latter, the article analyzes the changes to be introduced in the PMS to ensure its coherence with the contents of the decoupling strategy. Such a coherence is vital not only to ensure that managers? and employees? behaviors are aligned with the goals of the decoupling strategy but also to monitor the effective deployment of the decoupling strategy at the operational level.
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Pages:31-44
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70686&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: Fabio Donato
Title: I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee
Abstract: Sustainability-oriented organizations set social and environmental objectives by combining them with economic and financial goals. The manner of integrating these objectives must take into account the needs of the various stakeholders, the activities that an organization carries out, the products/services it offers, and the characteristics of its internal resources. In this article, the problem of the integration between social and economic objectives is analyzed in the context of the Knowledge Innovation Communities, that are created by the European Institute of Innovation and Technologies (EIT) to achieve the EIT?s mission of boosting innovation in Europe and creating the entrepreneurs of tomorrow. The study focuses on the role that the performance measurement systems (PMS) play to support the implementation of a sustainability strategy in the KICs. The analysis highlights the need to develop hybrid PMS based on the use of social (non-financial) performance indicators (e.g., support for product and process innovations, start-up creation) and financial indicators. Particularly, the financial performance constitutes the most critical aspect for the sustainability of these organizations in the long term.
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Pages:45-58
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70687&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001004
Number: 4
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Template-type: ReDIF-Article 1.0
Author-Name: Adriana Bruno
Author-Name: Martina Dal Molin
Title: The implementation of PMS in Italian universities: A longitudinal analysis
Abstract: Starting from the 1990s, the New Public Management (NPM) has been the most inspiring principle of public sector reforms in Europe. The Higher Education (HE) sector is among the different fields in which the implementation of NPM reforms have been controversial. Based on the NPM framework, most HE reforms have focused on enhancing universities? accountability and transparency through performance measurement and performance management (Rabovsky, 2014; Rebora and Turri, 2011). The effects of the implementation of this "calculative technologies" is, however, still under investigated (Arnaboldi et al., 2016). Using documentary analysis as research methodology, this paper investigates implementation trajectories of performance management system (PMS) in Italian universities (Marchi, 2015). Specifically, this is a longitudinal documentary analysis and it offers the results from a content analysis of the Performance Plan (PP) and the Performance Report (PR) of 66 Italian Universities in two periods, i.e. 2016 and 2018. Furthermore, the longitudinal documentary analysis adopts the matrix from a previous study (Dal Molin et al., 2017), which matches the "quality of PMS" and the "expected use of PMS". The main objective of this study is to investigate if the "implementation gap" (Ongaro and Valotti, 2008) highlighted in previous studies (e.g. Dal Molin et al., 2017) has been fulfilled and in which elements it is possible to observe such improvement. As main result, the study shows that the implementation gap is still strongly present, from 2012 until now, and a formal compliance with the law still persists (Allini et al., 2020). There are areas of improvement related to external accountability and compliance, however, this is not supported by an internal use based on internal accountability (Tieghi et al., 2018).
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Pages:59-78
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70688&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001005
Number: 5
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Template-type: ReDIF-Article 1.0
Author-Name: Alessandra Allini
Author-Name: Raffaela Casciello
Author-Name: Marco Maffei
Author-Name: Martina Prisco
Title: The national culture as a determinant of ERM quality: Empirical evidence in the European banking context
Abstract: This paper aims to investigate whether and how enterprise risk management (ERM) quality may be influenced by national culture. Using a sample of 105 banks from 21 countries over the period of 2013-2020, we document that power distance, masculinity, uncertainty avoidance and long-term orientation are significantly associated with ERM quality. Our research contributes to the existing risk literature by highlighting how the dimensions of national culture impact ERM quality. The article also discusses how the cultural dimensions of a national culture embedded in the organizational values can influence the quality of bank?s risk management processes. This study helps banking regulators by providing a clear picture of how an informal institution, such as national culture, contributes to explaining differences in the quality of ERM implementation.
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Pages:79-102
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70689&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001006
Number: 6
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Template-type: ReDIF-Article 1.0
Author-Name: Sabato Vinci
Author-Name: Anna Maria Biscotti
Author-Name: Eugenio D?Amico
Title: I sistemi di management control nella sanit? pubblica italiana: dalle strutture verticali ai processi orizzontali
Abstract: The paper provides a theoretical contribution to public management studies related to public health organizations, starting from the Zappian perspective of organizational economics doctrine. After defining the characteristics of institutional change in the organizational literature, the paper outlines how the management model of public health organizations has evolved. The paper therefore clarifies the variants of the traditional health care organizations in Italy (professional bureaucracy and jus-bureaucracy), noting the reasons for the balance found via the variants in the specialist-functional model. The appropriate changes in the management control systems to support the transition of organizational models are outlined. This framework is based on three complementary key value drivers (organization, interdisciplinarily, technology-intensive). Furthermore, the framework is also aimed at encouraging the evolution of public health organizations toward management by objectives, an approach that is in line with new forms of horizontal interorganizational coordination based on the process of creating value for the patient.
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Pages:103-119
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70690&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001007
Number: 7
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Template-type: ReDIF-Article 1.0
Author-Name: Bruno De Rosa
Title: Il controllo nelle "agile organizations": new wine or just new bottles?
Abstract: The agile archetype poses a series of control instances that at first glance might appear completely innovative and specific. However, a careful examination of the existing literature on the subject of management control reveals how many of the needs connected to the search for flexibility pursued through the radical decentralization of decisions and with the organizational redesign realized around the teams, have in fact already been examined. This article aims to develop a comparative analysis of the main approaches developed thus far in this regard, comparing them with the reconstruction of the agile phenomenon. The objective is to demonstrate that the novelty of the agile approach, if it exists, lies in the manner in which the logic and mechanisms of control are combined in a coherent set of design choices that give effectiveness to the overall system. Particularly important, therefore, are the balancing methods that are identified to obtain a balance between opposing needs: between the dynamism and stability of the system, between decentralization of decisions and unity of action, and be-tween effectiveness and efficiency.
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Pages:121-148
Volume: 2022/1
Year: 2022
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=70691&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-001008
Number: 8
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