Template-type: ReDIF-Article 1.0 Author-Name: Claudia Presti Title: L?azienda intelligente: opportunit? e minacce per la creazione di valore Abstract: The interest in the study of the different configurations that can be adopted by companies in response to the changes of the business ecosystem grows as the dynamism of the environment increases. In current times, companies are constantly forced to find solutions to be able to survive and properly compete in a continuously changing environment, thus they are forced to assume a resilient configuration. The dynamism of the competitive environment is accompanied also by the opportunities and threats offered by the new information and communication technologies (ICT), which offers a set of "enabling technologies" capable of transforming big data into meaningful knowledge. The ability of properly managing company?s knowledge embodies the primary source of competitive advantage, as knowledge represents the main driver for the creation of value. Consistently, it is possible to provide a new definition of smart firm, which is configured as that company capable of integrating the set of skills and knowledge of the subjects operating within the company - human intelligence - with new ICT - artificial intelligence - in order to improve the rate of innovation, resilience and company performance, contributing to the well-being of the entire ecosystem in which the firm operates. However, maintaining a competitive advantage based on knowledge management cannot be taken for granted when using the new ICT, as it can be both facilitated and hindered by several factors. Specifically, three main categories of threats and opportunities can emerge. Classification-JEL: Keywords: Note: Pages:5-12 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72101&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72101 Template-type: ReDIF-Article 1.0 Author-Name: Arianna Becciu Author-Name: Costina Andreea Calota Author-Name: Cristina Gonnella Author-Name: Sarah Russo Title: Human resources management, knowledge sharing and innovative behavior: Which nexus? A systematic literature review Abstract: This review explores the relationships between the literature on knowledge sharing (KS), innovative behavior (IB) and human resource management (HRM). A systematic literature review is carried out employing a bibliometric and network analysis. The review is based on 45 articles retrieved from top journals using Scopus for data selection. The articles extrapolated belong to any period before 2020. In organizing the articles in a grid consisting of three perspectives and five recurring themes, trends in the current literature are traced and possible future paths are identified. Our findings suggest that there is a lack of studies adopting a holistic perspective on the relationships between KS, IB and HRM. This article proposes a systematic categorization of articles concerning the link between KS, IB and HRM, thus providing a valuable guide for researchers. Furthermore, the literature review provides a holistic and all-embracing overview of the entanglements between KS, IB and HRM. Classification-JEL: Keywords: Note: Pages:13-37 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72102&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72102 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Badia Author-Name: Fabio Donato Title: Opportunities and risks in using big data to support management control systems: A multiple case study Abstract: The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles. Classification-JEL: Keywords: Note: Pages:39-63 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72103&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72103 Template-type: ReDIF-Article 1.0 Author-Name: Giovanna Centorrino Author-Name: Guido Noto Author-Name: Daniela Rupo Title: Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption Abstract: Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author?s knowledge, this is the first study specifically focused on BT and inter-organizational management control. Classification-JEL: Keywords: Note: Pages:65-88 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72104&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72104 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Sgr? Author-Name: Federica Palazzi Author-Name: Massimo Ciambotti Title: Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs Abstract: For decades many researchers have studied companies? crisis and insolvency forecasting based on economic and financial indexes. However, little attention has been devoted to companies? organisational structure in setting up favourable conditions in which firms can continue their activities without having to initiate an alert procedure as well as effectively achieve the objectives forecasted. This is even more important when considering the introduction of Legislative Decree N. 14/2019, which underlines the importance of implementing a structure suitable for guaranteeing a company?s development. This study aims to investigate whether organisational, administrative and accounting structures affect business continuity and planning effectiveness. To this end, the study has adopted a quantitative approach. This paper provides insights into a new management control approach. SMEs should adopt a more structured management approach, driven by an effective company information system able to timely detect the emergence of a crisis and the uncertainty of business continuity. Classification-JEL: Keywords: Note: Pages:89-108 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72105&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72105 Template-type: ReDIF-Article 1.0 Author-Name: Ivo Hristov Author-Name: Antonio Chirico Author-Name: Francesco Ranalli Author-Name: Riccardo Camilli Title: La pianificazione della sostenibilit? nelle aziende familiari: il ruolo dei key value drivers Abstract: Emphasis upon sustainability issues has increased rapidly in the last 20 years, with particular regard to the role of the key value drivers to integrate sustainable development (SD) in family business at a strategic level. Accordingly, in order to provide a clear picture on how sustainability is integrated into strategy of family business, the authors systematically reviewed 58 English-language scientific papers published between 1999 and 2021, and identified the missing concepts and key value drivers of sustainability integration. The authors found a growing trend in the 23-year period of increasing theoretical research on sustainability issues, but a lack was found in developing practical solutions. In addition, all papers are analyzed considering three main categories: initiatives and measures to integrate sustainability into strategy of family businesses, different types of value drivers for such integration, and critical issues hindering the integration. In view of the findings, it is provided a conceptual framework, especially focused on providing a clear view on key value drivers to integrate sustainability into FB strategy through a Performance Management System (PMS). This framework can be considered an additional first step to achieving sustainability integration, albeit requiring further studies and implementation. Classification-JEL: Keywords: Note: Pages:109-134 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72106&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72106 Template-type: ReDIF-Article 1.0 Author-Name: Roberta Ciccola Author-Name: Ilenia Ascani Author-Name: Maria Serena Chiucchi Title: Relazioni tra Integrated Report e processi decisionali e di controllo: un?indagine empirica longitudinale Abstract: Classification-JEL: Keywords: Note: Pages:135-162 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72107&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Silvia Fissi Author-Name: Alberto Romolini Author-Name: Elena Gori Author-Name: Marco Contri Title: Women participation in academic management positions. Evidence from Italian universities Abstract: Sustainable Development Goal 5 aims to achieve women?s full and effective participation as well as equal opportunities for leadership at all levels of decision-making. Our research focuses on the higher education sector and aims to analyse the current gender gap in Italian universities. Specifically, this paper studies the effective presence of women in leadership role through the disclosure provided in gender reports. The research approach is based on a content analysis of the gender reports published by Italian universities, collecting information about the presence of women in academic leadership roles (such as rector, board of directors, school president, department director, etc.). This research has an exploratory nature as, to the best of our knowledge, previous studies have not analysed this topic in Italian higher institutions. It also represents a possible bridge between two different research areas: gender gap studies and social reporting. The results provide an instrument for evaluating the effectiveness of the gender policies in the university sector for national policymakers (such as the Ministry of Education and Italian Rectors Conference) and rectors and board members of higher institutions. Classification-JEL: Keywords: Note: Pages:163-176 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72108&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72108 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Catturi Title: L?azienda ? organismo resiliente. Le possibili reazioni alle crisi economiche Abstract: This paper proposes a reflection on the management criteria and organizational models that firms should adopt to respond - effectively and responsibly - to the rapid scenario changes spurred by sudden shocks, thus proving the ability to dominate them. This explains why firms can be considered resilient organisms. Particularly, the paper focuses on the concepts of light and flexible firm, specifying the elastic and plastic characterization of the latter as different features that firms may take to respond to possible changes in the scenario. The paper highlights that the characterization that firms can take is the result of a mix of factors, namely: a) the intensity and duration of external stresses; b) the ability to understand the "signs of the times" and to adopt innovative initiatives regarding the assets structure and management criteria to respond to external stresses; c) adequate financial resources to support strategic and operational decisions that ensure the firm survival; d) professional skills and adaptability to the changed operational situations of people making up the firm?s community. Regardless of the initiatives that managers can and aim to adopt to respond to changes in the external environment, the underlying goal is the survival and development over the time of the firm, which represents a common good for a multiplicity of stakeholders. Classification-JEL: Keywords: Note: Pages:177-202 Volume: 2022/3 Year: 2022 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72109&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2022-003009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72109