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This paper aims to understand whether traditional management accounting tools (e.g. financial statement, reclassification and contribution margin analysis) contribute to foster dialogue and innovation in business networks composed of SMEs (small and medium-sized enterprises). Through the analysis of a case study, the paper focuses on a contractual network operating in the paper&print sector in Italy. Framing the analysis in the Simons’ construct (1990 and 1995), who distinguishes between diagnostic and interactive controls, the paper provides insights on the use of management control in inter-organizational settings, arguing that the traditional accounting tools can play an innovative role in network success. The contribution of the paper is on the ongoing debate on which functions, accounting information and MCSs (management control systems) may play in networks. In particular, findings shed light on the need to adapt the distinction between "diagnostic" and "interactive" in the network setting, given the horizontal and non-hierarchical relationships between the units involved.

Un testo per i tanti imprenditori preoccupati della continuità della loro azienda familiare e in difficoltà nell’affrontare un passaggio generazionale che spesso li costringe a fare i conti con problemi apparentemente insolubili. Problemi che invece possono essere risolti, ma che richiedono l’utilizzo di strumenti di natura giuridica, finanziaria, organizzativa, di governance, la cui efficacia è condizionata dalla capacità di adattarli al caso specifico.

This paper aims to understand how business networks created by Small and Medium Enterprises (SMEs) measure the common results achieved through the example of Italian network contracts. The relevance of the topic is demonstrated by the widespread adoption of networking strategies and the difficulty for both researchers and SMEs managers to evaluate the success of the alliances created. Focusing on the network as an entity, the empirical analysis searched for the adoption of performance measurement systems at the network level and the usage of information systems to collect and disseminate information. Preference has been given to the use of multiple case-studies. Data collection recurred to direct interviews and document analysis. Our findings indicate that the analyzed SMEs networks do not have a proper management control system at the network level. Network managers collect some indicators related to the resources invested, the network’s internal processes and the customer dimension, but these indicators are not linked by causal relationships. All networks prepare an annual report, which is mainly used to monitor expenses. However, network meetings and internal communications are considered more important tools to monitor network members’ behavior and assess the results achieved.

This research, which focuses on web reputation in the hotel industry, aims to understand hotel managers’ practices in monitoring travellers’ opinions disclosed on travel websites and online travel agencies. Results from a web survey administered to Italian hotel managers and owners highlight the great importance attributed to web reputation and describe the type and frequency of controls as well as how the information collected from the Internet is used to support performance evaluation and managers’ decision-making.

Local utility services deeply affect the overall quality of life of a country’s population. For this reason service providers should pay strong attention to risk management practices, but also to the external communication of both the risk exposure and the risk responses. Following a qualitative methodology, this paper aims at exploring the risk management and risk disclosure practices of five Italian listed local utility companies combining two research methods: questionnaire and document analysis. Results show that these Italian listed local utilities are characterized by different maturity levels of risk management practices, which are not extensively disclosed in public reports and documents. Interestingly, the link between the level of disclosure and maturity of risk management practices is confirmed just for those companies that seem to be the most mature in terms of risk management.

Il presente articolo intende fornire una panoramica generale dei primi contratti di rete stipulati in Italia, analizzando le dimensioni delle reti create ed i settori coinvolti, per poi verificare se questo nuovo strumento giuridico è idoneo a favorire lo sviluppo e la competitività internazionale delle PMI così come auspicato dal legislatore. Attraverso l’esame dei contratti riferibili all’industria manifatturiera, gli Autori verificano se gli elementi considerati necessari per il buon funzionamento dei rapporti interaziendali (obiettivi strategici perseguiti, operazioni programmate, organi di funzionamento della rete e risorse finanziarie) sono chiaramente indicati e coerenti con le finalità perseguite, gettando le basi per una riflessione sulla reale efficacia del contratto di rete rispetto allo sviluppo delle aziende di minore dimensione.

Al fine di rendere fecondo il connubio ICT e informazione economico-finanziaria, è necessario partire dall’analisi delle esigenze conoscitive dei destinatari del sistema informativo, siano essi espressione degli organi di governo aziendali o stakeholder esterni. Il volume analizza il contributo dei nuovi sistemi informativi, con particolare riferimento ai seguenti temi: la gestione del sapere e del capitale intellettuale, il controllo di gestione, la comunicazione agli stakeholder e ai mercati finanziari.