Template-type: ReDIF-Article 1.0 Author-Name: Roberto Del Gobbo Title: I Big Data non "parlano da soli". Il ruolo dei modelli nella diffusione degli analytics per il management accounting Abstract: Big Data and analytics have the potential to significantly influence decision-making processes and all management accounting activities, from reporting to strategic planning and control. However, the diffusion of Big Data applications in companies still remains low, for a variety of reasons, relating to people, technology and cultural factors, which the literature has documented. This article intends to propose a reflection on the different "philosophical" views that managers assume, more or less consciously, on Big Data. These views affect expectations on the way Big Data should generate knowledge and their effective use in practice. Those who adopt the representational view of data are led to be-lieve that Big Data can help generate knowledge quickly and automatically, only by using advanced statistical-computational techniques. Conversely, according to the relational view, the central role in the knowledge generation process is played by models, understood as ways of organizing data, which act as a "bridge" be-tween Big Data and their applications to decision-making processes. The article compares these two opposing views and highlights, through theoretical and practi-cal considerations, how relying excessively on the automatic analysis of Big Data can fuel unrealistic expectations, which are then disregarded. The emphasis is placed on the function of the models, built on the decision-maker?s knowledge of the application domain, which determine what counts as "data" and guide the technical choices in the elaboration phase and in the interpretation of results, fa-voring an effective use of Big Data for the improvement of business processes. Classification-JEL: Keywords: Note: Pages:5-20 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72932&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72932 Template-type: ReDIF-Article 1.0 Author-Name: Rosanna Span? Author-Name: Maurizio Massaro Author-Name: Adele Caldarelli Author-Name: Carlo Bagnoli Title: Blockchain implications for the accounting realm: A critique of extant studies Abstract: The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future Classification-JEL: Keywords: Note: Pages:21-42 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72933&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72933 Template-type: ReDIF-Article 1.0 Author-Name: Riccardo Santoni Title: Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica Abstract: This study aims to provide insights into the managerial implications of the adop-tion of Integrated Reporting () and the strategic involvement of the Sustaina-ble Development Goals (SDGs). As regards to research design, content analysis is used to investigate a sample of s. The sample consists of the reports of seven basic materials companies for two fiscal years (2018-2019). Two sets of variables were developed to evaluate the level of integrated thinking and SDGs? strategic involvement in the sample. An elevated level of integration between disclosures and business strategy supports the academic debate on the benefits of integrated thinking. On the contrary, the empirical research indicates that the involvement of SDGs in business strategy is very low. Nevertheless, sustainability issues are one of the main themes of the re-ports analysed, and there is an improvement in 2019 results compared to 2018. This study contributes to the debate on the managerial implications of the process: a scoreboard is developed to evaluate the integrated thinking components from an external point of view. Classification-JEL: Keywords: Note: Pages:43-68 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72934&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72934 Template-type: ReDIF-Article 1.0 Author-Name: Emmadonata Carbone Author-Name: Sara Saggese Author-Name: Fabrizia Sarto Title: La relazione tra l?esperienza degli amministratori e il business plan: un?indagine empirica sulle imprese quotate in Italia Abstract: The paper aims to explore the influence of board human capital on the preparation and quality of business plans. It focuses on a sample of 249 Italian listed companies and examines the related business plans by the content analysis and the development of a disclosure quality index. The regressions show that the directors? managerial, financial and legal expertise are related to the business plan?s drafting. The paper fills a gap in the literature on the voluntary forward-looking disclosure by exploring the determinants of business plans and shedding light into the role of board expertise. Moreover, it expands current knowledge by examining both the presence and the quality of such document through the development of a disclosure quality index. Finally, it highlights the effects of nomination committees? choices on the voluntary forward-looking disclosure and offers insights into the role of board human capital for strategic planning activity and communication. Classification-JEL: Keywords: Note: Pages:69-94 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72935&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72935 Template-type: ReDIF-Article 1.0 Author-Name: Elisabetta Reginato Author-Name: Francesca Cabiddu Author-Name: Patrizia Modica Title: Le politiche pubbliche a sostegno della crisi da COVID-19 nel settore turistico: un?analisi esplorativa Abstract: The tourism sector worldwide is one of the hardest-hit by the COVID-19 crisis. In a context of economic disruption, the support of governments plays a fundamental role in the recovery of the hospitality sector. Using an exploratory study, this paper tries to evaluate the impact of the pandemic phenomenon on the Italian tourism sector. It provides a first exploratory analysis on how the sector operators perceive the effectiveness of the public policies adopted to cope the crisis. To this end the research is based on a multiple case study of a sample of tourism enterprises oper-ating in the Sardinian areas with the highest tourist vocation. Research findings are substantially in line with other authors regarding the ineffec-tiveness of the public measures, considered too late and quantitatively inadequate to support the recovery of tourism enterprises. What emerged clearly from the pre-sent analysis is that, without an appropriate managerial response and direct and timely economic policy, the consequences of a crisis, such as the pandemic, could prevent sectors, like tourism, from recovering. However, the study offers relevant insights to public decision makers about the sector operator believes. In particular, it suggests that the most suitable public poli-cies are those in support of liquidity and tourism demand. Classification-JEL: Keywords: Note: Pages:95-118 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72936&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72936 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Capalbo Author-Name: Adelaide Ippolito Author-Name: Margherita Smarra Author-Name: Marco Sorrentino Title: Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio Abstract: The aim of this work is to analyze how technological innovations in performance measurement systems allow to overcome some of the challenges that public health organizations face in terms of performance measurement and evaluation. The changes that were adopted to affect performance measurement, but also their effectiveness, were analyzed together with an assessment of the responses devel-oped to achieve these changes. The paper contains an in-depth case study of a lo-cal health company using an innovative information system. The case study high-lights how the technological innovations, implemented during the period of the pandemic from Covid-19, have been implemented at the Local Health Authority of Caserta, in order to make the process of measuring and evaluating some per-formances of the administrative and health area. Classification-JEL: Keywords: Note: Pages:119-142 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72937&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72937 Template-type: ReDIF-Article 1.0 Author-Name: Monia Castellini Author-Name: Vincenzo Riso Title: The Role of Citizens in the Municipalities? Risk Management Process: An Overview in Italy Abstract: Risk Management (RM) themes have a central role in private and public admin-istration, improving its performance and resilience, as affirmed by many authors in recent years. The involvement of citizens in public processes derives from the New Public Governance influences, and the evolved consideration from citizen, to partner and customer. However, few authors have investigated whether and how citizen participation is involved in the RM process. This paper aims to cover the gap on the citizens? role in the RM process of public administration organizations, with a focus on corruption risk. In particular, the analysis focused on Italian mu-nicipalities and was conducted on a sample of 110 provincial capitals. Though the analysis of the Italian legislation, we discuss whether access requests (ARs) are a useful tool for citizens through which to exercise their control activity, thus partici-pating in the RM process of the municipality. Classification-JEL: Keywords: Note: Pages:143-163 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72938&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72938 Template-type: ReDIF-Article 1.0 Author-Name: Giovanni Coran Author-Name: Giorgio Donna Author-Name: Ugo Sostero Title: L?analisi del bilancio delle universit? attraverso gli indici: indagine su un campione di atenei statali Abstract: The adoption of accrual accounting by Italian universities has opened a wealth of new financial information, which can be better interpreted through ratio analysis. This tool has been developed and applied for quite some time to profit-oriented entities. However, its use to non-profit entities, and specifically to public universi-ties, requires special caution and lends itself to specific insights. This article explains and illustrates 52 specific financial statement ratios, classified by management areas, that are useful in analysing and interpreting the financial statements of Italian public universities. The ratio analysis was tested with a sam-ple of 10 state universities out of a total of 61. Some interesting results emerge from the empirical investigation, which confirm the usefulness of the selected indicators in the analysis and interpretation of the financial statements of Italian state universities, with a view to monitoring the var-ious aspects of the economic, patrimonial and financial equilibrium, and to guide university choices in teaching activities, in research activities, and in other areas of activity. Classification-JEL: Keywords: Note: Pages:165-193 Volume: 2023/1 Year: 2023 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72939&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-001008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=72939