Template-type: ReDIF-Article 1.0
Author-Name: Daniela Mancini
Author-Name: Domenica Lavorato
Author-Name: Palmira Piedepalumbo

Title: Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?
Abstract: Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological devel-opment. Implementing digital technology can expedite the transition to sustainabil-ity, while embracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their inter-section is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sus-tainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Con-trol journal. The article provides an overview of the studies on technology, sustain-ability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume.
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Pages:5-18
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73987&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Ashish Varma
Author-Name: Adnan Khan

Title: Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms
Abstract: Controls are used to ensure ?that resources are obtained and used efficiently and effectively to achieve the organization?s objective? (Merchant and Otley, 2007, p. 788). Hybrid workplaces, which include flexible work arrangements like working from home, working outside of regular business hours, having flexible work hours, etc. (Stirpe and Zarraga-Oberty, 2017), are characterized by spatial and/or tem-poral separation. This presents control challenges because controlling requires that employee behaviour be in line with the company's goals (Snell 1992). Strict con-trols signal a compromise on trust (Christ et al., 2008), and loose controls dilute subordinates getting strong and clear directives (Long, 2010). Through a quasi-experiment utilizing the theoretical underpinning of Simon?s levers of control (1995, 2000), this study explores the types of controls which enable hybrid firm?s competitiveness. According to Widener (2007), the levers both individually and collectively drive firm-level knowledge production and attention direction, and be-cause they interact with one another, their effects are intricately entangled. This entanglement causes tension for organizational actors, who are largely interested in knowing which types of controls are effective in the hybrid firm?s context and how these controls relate to each other.  The results of the experiment identify that the best possible combination to enable hybrid firm competitiveness is ?High IC and High DC?. The findings establish a significant role of high IC and high DC, in ensuring hybrid firm competitiveness.
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Pages:19-41
Volume: 2023/2
Year: 2023
Issue:2
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Armando Della Porta
Author-Name: Francesco De Luca
Author-Name: Chiara Aufiero

Title: "Radicare" la sostenibilit? nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi
Abstract: We adopt the framework of Gond et al. (2012) to explore the role of control sys-tems in promoting the integration of sustainability within the strategies of a SME. The study responds to requests for more investigation on the transition processes towards sustainability by SMEs. While the literature on the social responsibility of SMEs is well developed, there are very few studies that address the connections between control systems and sustainability. Thus, the study is based on a longitu-dinal case study of an Italian SME that operates in a field like pellets that are par-ticularly sensitive to environmental challenges. The results show that the integra-tion between control systems has had positive effects. Specifically, cognitive ena-bling factors, the interactive use of Sustainable Control Systems and sustainability strategies, mutually reinforcing each other, have contributed to making the inte-grated sustainability strategy stable even in the presence of adverse external condi-tions. From a more theoretical point of view, the paper responds to requests to car-ry out more studies not only on the drivers and motivations to adopt sustainable strategies but also on the role played by the internal management accounting and control processes in implementing them.
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Pages:43-68
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73989&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: Giacomo Pigatto
Author-Name: Miriam Corrado
Author-Name: Lino Cinquini
Author-Name: Maria Serena Chiucchi
Author-Name: Andrea Tenucci

Title: Integrare gli SDG nella valutazione degli investimenti aziendali: risultati da un approccio interventista
Abstract: The private sector plays a crucial role in achieving the UN Sustainable Develop-ment Goals (SDGs). However, scarce research has engaged with companies to help them tackle such goals. Therefore, this research explores how and to what extent companies can integrate the SDGs into the evaluation of corporate investments. The research adopts an interventionist methodology in which the researchers and the companies co-develop a solution for the problem at hand. The research un-derwent five phases spread over 17 months: identification of the problem; selec-tion of the SDG targets; identification of key performance indicators (KPIs); criti-cal assessment of KPIs; and final selection of KPIs. The research contributes to accounting theory and practice in three ways. First, it offers a practical method to integrate the SDGs into corporate investment decision-making and answers the calls for accounting research to engage with companies in the pursuit of the SDGs. Second, it identifies a spectrum of practical problems that companies face in em-bedding SDG targets within their investment assessments and provides possible ways to address said problems. Third, the research identifies a broader viewpoint on what the performance of a company looks like, nowadays. Specifically, the research suggests considering the performance and impact of a company beyond financial measures as a relevant and pressing issue for future accounting research and practice.
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Pages:69-91
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73990&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002004
Number: 4
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Template-type: ReDIF-Article 1.0
Author-Name: Diego Valentinetti
Author-Name: Michele A. Reaa

Title: Intelligenza artificiale e accounting: le possibili relazioni
Abstract: Artificial Intelligence (AI) is increasingly emerging as a new frontier in business studies. The main feature of this group of technologies lies in the ability to replicate human behaviors and cognitive processes for the resolution of complex problems, including those related to business activities and choices. To investigate how this phenomenon is emerging in the scientific debate, this paper proposes a systematic literature review on the role of AI in the context of corporate accounting systems. In particular, our analysis aims at identifying how scholars unveil potential impli-cations and consequences related to financial accounting systems and instruments (i.e., financial accounting, reporting, and auditing) and management accounting. The analysis carried out seems to emphasize the role of AI tools which, on the one hand, aim to automate repetitive and standardized operations, and on the other hand appear to be able to significantly support decision-making processes for management control. This dual functionality can be related to the broader debate on the ability of the so-called smart technologies to give a significant impetus to the development of accounting information systems.
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Pages:93-116
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73991&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002005
Number: 5
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Template-type: ReDIF-Article 1.0
Author-Name: Fabio Nappo
Author-Name: Alessandra Lardo
Author-Name: Maria Teresa Bianchi
Author-Name: Federico Schimperna

Title: The impact of digitalisation on professional football clubs
Abstract: In the current digital economy, every sort of organization today must invest in dig-italization in order to remain competitive, to enhance business operations, and to increase profitability. Even within professional football clubs, the use of new tech-nologies has become essential, both from a sports point of view, to improve play-ers? performance and team results, and, from an economic point of view, to im-prove company management and increase revenues.
The objective of this study, which employs a quantitative research approach, is to identify the sporting, economic, and financial performance measures on which the digitalization of these sectors has a significant impact. Digitalisation was analysed from the perspective of intellectual capital, a general indicator of digitalization was created and calculated for each of the 20 Serie A clubs. It was then associated with the key economic, financial, and sporting performance factors. 
The analysis showed a significant positive correlation with the following variables: i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual costs of players and coaches; and v) annual costs of players and coaches plus their depreciation. These results provide insight into how digitalisation is pivotal for professional football clubs and may prove useful for managers and board mem-bers of such clubs, academic researchers and practitioners.
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Pages:117-136
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73992&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002006
Number: 6
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Template-type: ReDIF-Article 1.0
Author-Name: Paolo Bogarelli
Author-Name: Nicola Castellano

Title: L?implementazione di tecnologie 4.0 nelle piccole imprese: analisi di un caso di successo
Abstract: Industry 4.0 (I4.0) represents a broad research topic that has been studied by scholars from multiple perspectives. Many fewer studies have investigated how I4.0 investment initiatives are developed in small companies and how they affect on organization and control mechanisms. Given their peculiarities, small compa-nies are interested in this kind of research OR interested for this kind of research. Due to their intense involvement in the core operations and the resulting concen-tration of decision-making, founders and owners typically hold a dominant posi-tion in small businesses. By using an interpretive case study, we find evidence that the digitalization of operating processes as a result of I4.0 initiatives acts as a stimulus for the development of a set of organizational competencies as well as of some learning processes that, in turn, result in improved managerial models char-acterized by shared responsibilities and information-based decision making. This evidence is consistent with the postulates of the resource-based view and dynamic capabilities view. The stages of the investment process, the difficulties faced in the implementation of I4.0 technologies, and the benefits obtained by a small family firm both in company management and in operational processes are explored in the paper. The business case makes it possible to demonstrate how organizational and individual growth brought on by I4.0 digitization supports companies in the improvement of the business idea and the consequent capacity to generate strate-gic value over time.
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Pages:137-164
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73993&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002007
Number: 7
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Template-type: ReDIF-Article 1.0
Author-Name: Manuel De Nicola
Author-Name: Anna Maria Maurizi

Title: What do companies report about their digital transformation?
Abstract: Consistently with the rapid and disruptive growth of digital transformation (DT), many studies in the field of accounting have investigated how digital technologies are used to improve reporting quality, effectiveness, timeliness, and other similar attributes. Conversely, there is a research gap concerning the features (and the respective preparers behaviors) of non-financial disclosure about the DT process experienced by the companies. To this end, integrated reports, which contemplate a section dedicated to comment about the business model (BM), might be suitable documents to be investigated. There is still little relevance attributed to the information disclosed to represent the impacts of DT on BM elements and on the relationship with stakeholders. Hence, this study proposes an exploratory approach mapping the DT reporting that a sample of Italian listed companies disclosed by adopting the principles issued by the International Integrated Reporting Council - IIRC (now Value Reporting Foundation). This research shows how BM reporting can help to understand whether and how companies implement a DT strategy. It also demonstrates that the representation of the relationship DT/BM is shallow and incomplete and that it is mainly used with the aim of enhancing legitimacy.
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Pages:165-185
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73994&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002008
Number: 8
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Template-type: ReDIF-Article 1.0
Author-Name: Cristiana Cattaneo
Author-Name: Chiara Oppi

Title: Multidimensionalit? e multidisciplinariet? nell?Hospital-Based Health Technology Assessment: quale ruolo per il controller?
Abstract: Health Technology Assessment (HTA) is a multidisciplinary and multidimensional methodology for assessing the life cycle consequences of health technologies.
When applied in organisations, such multidimensionality requires the creation of multidisciplinary teams. Among the different professionals involved, controllers are key to performing economic evaluations. However, studies investigating the interaction of controllers within or with the HTA commissions are limited, especially in Italy.
This research investigates the role of controllers in supporting the multidimensionality and multidisciplinarity of HTA, through two questionnaires distributed to commission members and controllers in public hospitals in the Lombardy region.
Results show that controllers are generally excluded from HTA commissions, and although economic evaluations are frequently performed, they are left to clinical engineers or pharmacists. The lack of controllers? involvement in HTA raises questions and requires further reflection on the potential contribution of these professionals.
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Pages:187-211
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73995&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002009
Number: 9
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Template-type: ReDIF-Article 1.0
Author-Name: Cristina Campanale

Title: La contabilit? analitica nelle societ? pubbliche di servizi. Un caso di studio
Abstract: This study's goal is to examine the prerequisites for putting "traditional" cost ac-counting methods into use in the public services industry. The study focuses on the adaptations that can be made to these systems, the circumstances surrounding their application, and the part that technology plays in this adaptation.
This research develops these objectives through a case of an in-house providing company that has implemented a hybrid system based both on cost centres and on activities.
The results show that systems based on cost centres, can overcome many of the well-known limitations of traditional systems and support decision-making pro-cesses when it is well detailed and consistent with company activities. Changes in culture and learning also supported by the day-to-day use of these systems facili-tates the implementation and use of these new systems. Finally, with respect to the role of technology, if on the one hand the implementation of more reliable analyt-ical accounting is a stimulus for the digitization of Public Administration (PA), on the other the digitization of the PA can speed up and simplify the flow of infor-mation and have implications with regard to a greater efficiency and effectiveness of decision-making processes and cost containment strategies.
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Pages:213-236
Volume: 2023/2
Year: 2023
Issue:2
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=73996&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2023-002010
Number: 10
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