Template-type: ReDIF-Article 1.0
Author-Name: Antonio Leotta

Title: Il problema dell?integrazione: mezzo e fine del
controllo di gestione
Abstract: The integration of performance measures and reports is a topic that pertains to the informational dimension of management control systems as well as to their organ-izational dimension. 
Management accounting and control studies have dealt with the problem of inte-gration through three control problems, in the organizational control literature, and as a problem of balancing short-term and long-term performance dimensions, as in the BSC approach. The latter, moving from the need for recognizing the rele-vance of financial and non-financial performance measures, has opened the door to integrated reporting (IR) and ESG scoring.
Critiques to BSC and IR are discussed, reviewing some of the management ac-counting theoretical perspectives, such as Institutional Logics studies and Pragmat-ic Constructivism. The Italian School of Economia Aziendale is acknowledged to be a valuable perspective to the formulation of the problem of integration. The Italian School's propositions lead to considering integration in accounting and re-porting processes (a means), and among the various actors involved in such pro-cesses (the aim), as a problem of coherence between the operation system (objec-tive dimension) and the stakeholders? values and interests (subjective dimension) in any organization.
The article concludes by discussing the main topics of the current issue of this journal in line with the arguments developed above.
Classification-JEL: 
Keywords: 
Note: 
Pages:5-14
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76852&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003001
Number: 1
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Template-type: ReDIF-Article 1.0
Author-Name: Laura Broccardo
Author-Name: Elisa Ballesio
Author-Name: Edoardo Crocco
Author-Name: Daniele Giordino

Title: Performance Management Systems in Micro,
Small, and Medium Enterprises:
Lessons learned from Times of Uncer
Abstract: The rising popularity of performance management systems (PMSs) as a means of navigating the uncertain competitive landscape shaped by the ongoing impact of the COVID-19 pandemic and the recent economic crises and armed conflicts is a well-documented phenomenon in the field of managerial studies. A substantial body of research has been dedicated to examining the role of PMSs in facilitating decision-making processes, strategy implementation, and management efficiency within large organizations. However, a clear discrepancy exists between theoretical and practical perspectives on the implementation and utilization of PMSs in medi-um, small, and micro-enterprises. This article relies on 26 in-depth interviews with entrepreneurs and accountants involved in performance assessment in medium, small and micro-enterprises in Italy. The results demonstrate that the unprecedent-ed levels of uncertainty brought about by the advent of the COVID-19 and the subsequent periods of economic crisis have stimulated a more intense and com-prehensive use of PMSs among medium and small enterprises. In contrast, micro-enterprises have not been affected in their reconsideration of performance moni-toring. This work aims to provide scholars, managers, financial advisors, and con-sultants with a more precise overview of PMS in small and micro enterprises. It also strives to complement the limited number of studies on this topic by providing valuable theoretical and practical implications that both scholars and practitioners can leverage. Additionally, future research avenues are provided.
Classification-JEL: 
Keywords: 
Note: 
Pages:15-38
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76853&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003002
Number: 2
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Template-type: ReDIF-Article 1.0
Author-Name: Alessandra Buonasera
Author-Name: Guido Noto
Author-Name: Carlo Vermiglio

Title: Performance management systems
for sustainability in SMEs:
An interventionist approach
Abstract: To address global sustainability, engagement from every social sector is necessary. In this context, businesses can play a pivotal role.
Therefore, it is urgent to establish proper management tools in order to support or-ganizations? top management in addressing these goals. While larger firms are making progress in measuring, managing and reporting sustainability performance, small and medium enterprises (SMEs) are lagging behind for various reasons ? such as the lack of regulatory frameworks, standards, managerial competence and more. In OECD countries, SMEs account for 40% of private sector GDP. As such, their relevance and role in pursuing sustainability cannot be overlooked. 
This research aims to advance understanding of the development and implemen-tation of performance measurement and management (PMM) systems taking into account the sustainability dimensions of performance in SMEs. This is key to al-lowing businesses and their management to measure and monitor their impact at the economic, social and environmental levels. 
In order to do this, the research is based on action research and the incorporation of an interventionist approach. In particular, the authors have developed a sus-tainability PMM for a medium citrus company operating in the B-to-B market and based in Southern Italy.
Classification-JEL: 
Keywords: 
Note: 
Pages:39-59
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76854&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003003
Number: 3
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Template-type: ReDIF-Article 1.0
Author-Name: Sara Damavandi
Author-Name: Laura Berardi

Title: Exploring the Impact of Digitalization on the
Social Economy: A Systematic Literature
Review
Abstract: Digitalization has a significant impact on the social economy organizations, acting as a key driver of growth and success. This paper aims to explore the effects of digitalization on the social economy. We conducted a thorough systematic review of 40 articles using the PRISMA protocol, and we utilized NVivo software to clas-sify and arrange the identified themes in the studies. Our study demonstrates that digital tools are essential, empowering social economy organizations to achieve their goals with greater confidence. We considered technologies such as Big Data that powerful tools for gaining deeper insights into social issues through advanced analytics, allowing organizations to target their interventions more effectively. Similarly, Artificial Intelligence (AI) contributes to the social economy by auto-mating routine tasks and offering sophisticated solutions to complex social chal-lenges. Another transformative digital tool is blockchain technology, which holds enormous potential to influence this kind of organization. Together, these technol-ogies enable organizations to make informed decisions, enhance transparency, re-duce costs, and drive innovation. At the end of this systematic literature review, we conclude by offering suggestions for further research.
Classification-JEL: 
Keywords: 
Note: 
Pages:61-85
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76855&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003004
Number: 4
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Template-type: ReDIF-Article 1.0
Author-Name: Paolo Esposito
Author-Name: Stefano Garzella
Author-Name: Domenica Lavorato

Title: Integrated reporting o disintegrated reporting?
Un?analisi teorica per una proposta empirica di
reale integrazione
Abstract: Based on a theoretical approach, this study aims to contribute to the academic debate on non-financial communication. The research questions are aimed at identifying possible limits of the current development process of corporate com-munication. We carried out a reasoned analysis of the regulatory evolution, sup-ported by the references adopted by the Italian doctrine. Subsequently, in order to extend the study to international literature, we developed an analysis of literature reviews on integrated reporting. The results show that the development process of integrated reporting has so far led to only partial integration and to the establish-ment of inappropriate dichotomies and separations between financial and non- financial reporting. The goal of providing information in a more systematic way has only been partially achieved, while integration has sometimes resulted in a pro-liferation of divergent, unfocused and unrelated information. The article provides a first proposal for the future integration of information within the financial statement in a way that makes the social dimension of the corporate activities more visible, while at the same time better integrating it with the financial dimen-sion. Therefore, the study offers suggestions to both regulators and practitioners on how to design integrated reporting. The theoretical nature of the research could be its main limitation. Future developments will focus on more empirical/quantitative insights.
Classification-JEL: 
Keywords: 
Note: 
Pages:87-110
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76856&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003005
Number: 5
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Template-type: ReDIF-Article 1.0
Author-Name: Gianni Onesti
Author-Name: Francesca Bellante
Author-Name: Riccardo Palumbo

Title: Assessing Working Attitudes of Remote Workers
to Enhance Management Control System:
A Case Study of COVID-19 Lockdowns in Italy
Abstract: The COVID-19 pandemic has significantly transformed organizational operations, with remote work emerging abruptly as a prevalent practice during lockdowns and maintaining a pivotal role in contemporary business organizations. This paper in-vestigates the working attitudes shaped by the forced shift to remote work in Italy during the two major waves of COVID-19 lockdowns, exploring a two-wave sur-vey involving 30 Italian companies and 1,861 workers. This research examines the challenges faced by remote workers, their perceptions, and the implications for management control systems. Results indicate that Italian workers? attitudes to-ward the sudden shift to remote work varied widely, depending on both demo-graphic and organizational factors. Specifically, trust in direct supervisors, number of children, and age emerged as major determinants of workers? attitudes and opinions. Furthermore, these opinions were associated with perceived stress levels.
Classification-JEL: 
Keywords: 
Note: 
Pages:111-134
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76857&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003006
Number: 6
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Template-type: ReDIF-Article 1.0
Author-Name: Riccardo Macchioni
Author-Name: Francesca Manes Rossi
Author-Name: Carmela Luise

Title: Il PIAO come strumento di cambiamento
strategico: il caso dell?Universit? Vanvitelli
Abstract: The Integrated Plan of Activities and Organization (PIAO) was introduced in Italy in 2021 (to be applied by 2022) to overcome the plurality and partial overlap of planning and programming tools within the Italian public administration. In fact, due to several reforms involving such sector, a large number of tools was intro-duced in the last decade. The study presents the case of Vanvitelli University, rec-ognised as a best practice, with the aim of critically analyzing the process of change following the introduction of PIAO. To this end, the ethnographic and au-toethnographic method is adopted in order to better understand the enabling con-ditions that can ensure long-lasting changes. The study uses the model of organi-zational change proposed by Kotter (1995; 1996) as theoretical lens of observa-tion. The results collected one year after the adoption of the PIAO highlight how the Plan, in a context that has already activated a strategic planning action under a strong and cohesive leadership, can rise to the status of a tool for organizational change, facilitating the internalization of new planning and programming system in an integrated manner and supporting a continuous effort towards innovation in managerial processes.
Classification-JEL: 
Keywords: 
Note: 
Pages:135-153
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76858&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003007
Number: 7
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Template-type: ReDIF-Article 1.0
Author-Name: Oppi Chiara
Author-Name: Vagnoni Emidia
Author-Name: Cattaneo Cristiana
Author-Name: Galizzi Giovanna

Title: Controllo di gestione e relazioni
intraorganizzative: la prospettiva del controller
Abstract: Management control systems evolve over time in response to changes in organiza-tional structures and processes, environmental contingencies, and technological advancements, contributing to the creation of control modes that involve different actors within the organization. The role of controllers is key in this context, also considering their intra-organizational relationships with other professionals in dif-ferent organizational units.
This study aims to investigate how controllers perceive their role and intra-organizational relationships in light of organizational and technological changes, focusing on the healthcare context. A qualitative study was conducted in nine healthcare organizations in the Lombardy region of Italy through ?individual-based, one-off? interviews aimed at gaining the perspectives of those responsible for management control units.
Findings underline that controllers perceive their role as evolving. Organizational changes and new technologies require them to adapt, necessitating technical skills and responsibilities that are not always formalized. Furthermore, intra-organizational relationships can be challenging, requiring controllers to develop soft skills to improve collaboration. This study contributes to the literature related to the role of controllers, with a specific focus on healthcare and exploring their perceptions concerning intra-organizational relationships as a consequence of or-ganizational changes and technological advancements, adding knowledge to a field that remains quite unexplored.
Classification-JEL: 
Keywords: 
Note: 
Pages:155-178
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76859&Tipo=Articolo PDF
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Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003008
Number: 8
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Template-type: ReDIF-Article 1.0
Author-Name: Manuela S. Macinati
Author-Name: Marco Giovanni Rizzo

Title: Orientamento al feedback, soddisfazione rispetto
al feedback del sistema reporting e performance
di budget
Abstract: This paper examines how feedback orientation affects budgetary performance, and how this relationship operates indirectly via feedback satisfaction. Hypothe-ses were tested using data collected by a survey administered to 70 budget holders, and a structural equation model with partial least square approach was employed for statistical computation. The results indicate that feedback orientation positive-ly affects feedback satisfaction and budgetary performance. In addition, feed-back satisfaction has a direct influence on budgetary performance and mediates the feedback orientation-budgetary performance relationship. These findings are discussed in relation to theory and their managerial implications. In particular, or-ganizations that aim at ensuring the success of the feedback process should sup-port the emergence of employees? feedback receptivity by workplace interventions that contribute to the emergence of positive feelings of satisfaction with feedback information which, in turn, positively impact on budgetary performance.
Classification-JEL: 
Keywords: 
Note: 
Pages:179-200
Volume: 2024/3
Year: 2024
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76860&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2024-003009
Number: 9
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