Template-type: ReDIF-Article 1.0 Author-Name: Antonella Paolini Title: Gestione integrata dei dati e performance aziendali Abstract: This editorial objective is to contribute to the debate on new approaches to corporate data management for the improvement not only of management control systems, but also of the related corporate performance. The theme of integrated data management embraces the interdisciplinary relationships that management controls - and the accounting function - should increasingly have with other disciplines; these relationships are permeated by both quantitative and qualitative approaches. Quantitative models include those created through data science and those that refer to mathematics, statistics, and information technology. Business models of data management combine qualitative and quantitative approaches. Furthermore, when dealing with other disciplines this models have to deal not only with "data management", but also with knowledge management, and this often creates barriers for diversity of scientific approach of the different branches of knowledge. Lastly, it should be reiterated that the data processing analyses involve not only internal data (accounting and non-accounting), but also external data, of a statistical, economic, and social nature, which affect the integrated management of accounting data from different disciplinary perspectives. Moreover, the data processing analysis also concern big data. Classification-JEL: Keywords: Note: Pages:5-14 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71298&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71298 Template-type: ReDIF-Article 1.0 Author-Name: Diego Valentinetti Author-Name: Michele A. Rea Title: Blockchain e bilancio di esercizio: verso una convergenza di interessi "distribuita"? Abstract: The future of financial accounting seems to be highly transformed by the advent of the so-called disruptive technologies. Among these, the blockchain should guarantee transparency and faithfulness of information by the distributed accounting, i.e., a complete record of all past transactions on a network of peers. The main feature to consider is that every transaction is permanently recorded and no alterations whatsoever are allowed, unless every participant of the network approves each variation. This paper aims to push forward the academic debate on blockchain, with the debated aspects ranging from accounting issues through to financial reporting and audit. Hence, the authors conducted a systematic review of national and international publications to address how blockchain may impact both the preparation and the auditability of financial statements. Results suggest that the blockchain contribution is mainly narrowed to the enhancement of the clarity principle, whereas sever-al concerns affect the substantial issues of financial reporting (i.e., estimate judgments). On the other hand, a common acknowledgment on the enhancement of auditability processes of financial statements is recognized. The paper concludes with several insights on future research directions of blockchain in corporate reporting and auditing. Classification-JEL: Keywords: Note: Pages:15-40 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71299&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71299 Template-type: ReDIF-Article 1.0 Author-Name: Enrico Supino Author-Name: Nicola Piras Title: Le performance dei modelli di credit scoring in contesti di forte instabilit? macroeconomica: il ruolo delle Reti Neurali Artificiali Abstract: The study addresses the problem related to the performance of the tools for forecasting corporate crises in periods characterized by strong macroeconomic instability (financial crises, pandemics, wars, etc.). The results obtained show how the performances of the models decrease over time and how, in a period characterized by strong macroeconomic instability, more evident drops in performance are observed. Particularly, with reference to the hotel sector in Italy, in correspondence with and immediately after the financial crisis of 2008, it emerges that artificial neural networks produce more precise and less volatile predictions than the classical models used in the literature (linear discriminant analysis and logistic regression). Classification-JEL: Keywords: Note: Pages:41-61 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71300&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71300 Template-type: ReDIF-Article 1.0 Author-Name: Enrico Guarini Author-Name: Francesca Magli Author-Name: Mauro Martinelli Title: La prospettiva del "Sistema di Controllo Interno Integrato2 nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia Abstract: The design of internal control functions in Italian governments has been strongly influenced by the legislation that has driven a fragmentation of control activities. Over the years, such an approach has prevented the development of a complete internal control and risk management system. Furthermore, the absence of a sound organizational model feeds the lack of structured processes of risk management and control, the lack of an integrated information system, and problems of coordination with the multi-layered system of external controls. This article proposes a framework for the re-design of the internal control system in governments within the perspective of fully integration of administrative processes, information, and risk management. This is done by utilizing the insights provided by the empirical verification of the three lines of defense model conducted at the regional government of Lombardy in Italy. Classification-JEL: Keywords: Note: Pages:63-89 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71301&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71301 Template-type: ReDIF-Article 1.0 Author-Name: Luca Mazzara Author-Name: Francesco Bergamaschi Author-Name: Giulia Leoni Title: Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un?analisi sistematica della letteratura Abstract: This paper aims at systematically reviewing and analyzing the literature on performance measurement and management systems in the inter-municipal relationships, also considering the related combination with big data, business intelligence, analytics, blockchain, as well as artificial intelligence. The public management literature, in fact, highlights the need of extending the boundaries of performance management systems from an organizational to an interorganizational dimension to deal with change and unpredictability. Moreover, although this importance of integrated data management is recognized within the local government network context, there seems to be a lack of systematization on performance management and measurement system studies. This paper not only analyzes and interprets performance management systems in the local government network context, but also provides a picture of what has happened in this field over the past decade. Thus, the paper provides evidence on how and why the field changes and it summarizes the main insights for future research. Classification-JEL: Keywords: Note: Pages:91-116 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71302&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71302 Template-type: ReDIF-Article 1.0 Author-Name: Domenico Raucci Author-Name: Manuela Paolini Title: Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane Abstract: Following the reforms pushed by the new public management (NPM), the national budgeting and accountability systems introduced in the public healthcare organizations (PHOs) have imposed new economic control criteria on doctors heading of operational units and their broader involvement in PHOs? management. The hybrid nature of doctor-managers may generate risks of role ambiguity, which could induce dysfunctional behaviors in the pursuit of budgetary goals. Studies focused on paths for the effective implementation of doctor-manager hybrid professionalism within PHOs? budgeting practices highlight the advantages deriving from valuing budgetary information. Particularly, a greater involvement of these budget holders in the feature design of budgetary information can increase their goal congruence with the organization. These dynamics can be valued in the behavioral management accounting (BMA) studies on participative budgeting. Adopting the organizational support theory, this paper analyzes the impact of doctor-managers? perception of organizational support (POS) on their budgetary participation, both directly and via the indirect effect of satisfaction on budgetary information. A survey was conducted on a sample of 332 doctor-managers of the Italian PHOs. Results show that: POS affects positively budgetary participation and satisfaction with budgetary information; the latter, in turn, affects positively budgetary participation. The study contributes to BMA research on the role of organizational factors, linked to doctor-managers? involvement in PHOs? participative budgeting practices. Classification-JEL: Keywords: Note: Pages:117-139 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71303&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71303 Template-type: ReDIF-Article 1.0 Author-Name: Marco Tieghi Author-Name: Luca Baccolini Author-Name: Carlotta del Sordo Title: Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte Abstract: As of 2021, all nonprofit entities must publish their financial statements, are composed of a balance sheet, a management report, and a mission report (smaller entities are allowed to publish a cash statement only), in compliance with a ministerial decree that approved such mandatory financial statements schemes. The paper objective is to focus on the management report and to offer a contribution with regard to the accounting and management issues relating to the mandatory schemes adopted for this document. Particularly, the authors provide several ideas and operational solutions to accounting problems, and they also provide information opportunities resulting from the choice made in opting for a document organized by management areas. This poses the problem of comparison/connection between the tools of planning, programming, and control; those of performance evaluation; and those of external reporting as a central point of view. Even with all the necessary precautions, given the complexity and relative novelty of the tools in question, for third sector entities (and in particular for those that operate mainly due to external support) there should not be an a priori dichotomy between the internal tools of planning, scheduling, control, and evaluation of the company performance and the tools for overall reporting (accounting and social) aimed at illustrating the methods and outcomes of the company actions implemented to follow the statutory purposes. Classification-JEL: Keywords: Note: Pages:141-163 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71304&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71304 Template-type: ReDIF-Article 1.0 Author-Name: Luca Ianni Author-Name: Armando Della Porta Author-Name: Fabrizio Barbarossa Title: L?interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis Abstract: This study objective is to improve our understanding of the accounting-marketing interface scientific debate. The objective is achieved by adding empirical evidence within literature, and by presenting and discussing a case study, based on semi-structured interviews. The case concerns an Italian company operating in the field of chemical specialties for domestic and maintenance use. Following the intensification of digital competition, the company had decided to enter the digital arena by creating an e-commerce site but with unsatisfactory results. Accordingly, digital marketing strategies needed to be rethought. To this end, case study shows that the controller activating a dialogue between marketing and accounting, along with an integrated customer-oriented information system (Customer Data Platform) has fostered the customer protability analysis (CPA) implementation. At the same time, the above-mentioned conditions may lead to reorientation of the marketing function toward a much more financial focused customer approach. Lastly, the study tries to demonstrate how this positive interface may contribute to transforming the controller into a business partner or a hybrid accountant. Classification-JEL: Keywords: Note: Pages:165-190 Volume: 2022/2 Year: 2022 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=71305&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-002008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=71305