LIBRI DI RAFFAELE TREQUATTRINI

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Alberto Manzari, Pavlo Brin

The strength of weak rings: Teams performance measurement and management in sport

MANAGEMENT CONTROL

Fascicolo: 3 / 2021

The paper investigates the issue of team performance measurement and man-agement in the self-styled ring organizations. The objective is to demonstrate whether, within a team, there are individuals who are able to influence to a greater extent an organization’s results and whether there are performance parameters that allow the identification of such individuals. The research was conducted through the application of the O-ring theory’s theoretical framework in the context of the football clubs. The research method used is exploratory, with an empirical analysis based on two distinct research steps aimed at ascertaining which individ-ual within a team is able to affect the team performance the most. The results of our research, deriving from a correlation analysis, propose to the scientific com-munity and to chiefs who manage ring organizations a performance measurement model where greater weight must be given to the risk deriving from the weak link’s possible inefficiencies and inadequate performance. Starting from the analysis of football clubs, we intend to challenge previous famous theories and to a certain extent the relevant literature on team performance management in specific kinds of companies that present a high degree of interdependence between the individu-als who compose them.

Rosa Lombardi, Raffaele Trequattrini, Federico Schimperna, Myriam Cano-Rubio

The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review

MANAGEMENT CONTROL

Fascicolo: suppl. 1 / 2021

This research proposes a systematic literature review (SLR) of the application of big data, analytics, business intelligence, and artificial intelligence to company management and strategic control. Thus, this paper attempts to answer the following research questions: 1) How is the literature on the application of big data, analytics, business intelligence, and artificial intelligence to management and strategic control developed in the business, management and accounting fields? 2) On which aspects of this application does the literature focus? 3) What are the implications that arise for companies? In this paper, we used a longitudinal study of research documents in the form of last-decade literature collected from Scopus database as the leading source for the international scenario. After, we selected business, management, and accounting areas, and screened the titles and abstracts of the research documents, we based the final result on 60 scientific documents as sources relevant to the aim of this SLR. The findings highlight four main topic clusters. We specifically explain smart technologies’ usefulness for each analyzed business function, and, while adopting a critical perspective, we point out the interesting current streams of research resulting from the application of new sources of technology. We conclude by proposing valuable insights gleaned from the study. Thus, our results are useful for both the academic and the professional community.

Raffaele Trequattrini, Alessandra Lardo

Il governo delle aziende copyright-based nell’era digitale.

Profili teorici e dinamiche evolutive nella prospettiva economico-aziendale

Il volume analizza i profondi cambiamenti apportati dalla digitalizzazione e dalle nuove tecnologie alla gestione delle copyright-based company. L’analisi intende fornire un’approfondita comprensione dell’Intellectual Property Management con particolare riferimento alla gestione del diritto d’autore, nella triplice prospettiva strategica, contabile e valutativa.

cod. 384.1

Alessandro Lardo, Rosa Lombardi, Raffaele Trequattrini, Benedetta Cuozzo

The Rise and Decline of the Bank of Italy’s Autonomy between 1893 and 1936. A historical interpretion

CONTABILITÀ E CULTURA AZIENDALE

Fascicolo: 1 / 2018

The aim of this paper is to analyse the autonomy of central banks from a historical perspective, with reference to the founding and development of the Bank of Italy in the period between its inception (1893) and the passing of the Italian Banking Law of 1936. The issue of the autonomy of central banks from governments and budgetary policies has been investigated by several scholars, for whom the degree of autonomy is linked exclusively to factors connected with those wielding power or influence at the time, and factors related to the contingent historical and economic situation. Few studies so far have investigated the causes of the evolution of the degree of autonomy of the central banks, considering this evolution as strictly linked with the process of central state autonomy. The authors aim to investigate the evolution of the Bank of Italy’s level of autonomy in light of Michael Mann’s thinking.

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Myriam Cano Rubio

Intellectual Capital as driver for controlling managers’ performance. An innovative approach

MANAGEMENT CONTROL

Fascicolo: 3 / 2017

The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of professional football clubs has been identified in three components: the first team players, the brand and the right of qualification for the competition on sporting merit. The outcomes of the new model based on IC enhancement allow defining a new use of it as management control tool and a driver for clubs’ managers, overcoming the traditional models of traditional objective functions, which do not consider the managers’ role. Furthermore, the new objective function, defined by the research, allows managers to make strategic decisions finalized to achieve clubs success in compliance with ownership aims. Therefore, this study provides a control tool and a driver for managers’ performance that can be used by company ownership.