MANAGEMENT CONTROL


Peer Reviewed Journal
MANAGEMENT CONTROL
3 issues per year , ISSN 2239-0391 , ISSNe 2239-4397
Printed issue price (also old issues): € 35,50
E-book issue price (also old issues): € 31,00

Subscription fees 2021
Institutional subscriber, companies:
Print (VAT included): Italy € 100,50;Other countries € 151,00;
Online only (VAT excluded):  € 110,00;

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The aim of the Management Control journal is to communicate the results of high quality theoretical and empirical studies. The journal publishes articles that have international appeal and are able to integrate the traditional values of Italian researches in the field of accounting and business administration with the recent studies carried out in the international context. Thus, the Management Control journal intends to encourage the process of internationalization of academic researches.
The articles must be methodologically and theoretically sound and should deal with one of the themes that fall in the broad area of management control systems. The editors consider articles for publication which fit into one or more of the following categories:

1. Planning and Budgeting Processes, including Scenario Analysis and Forecasting;

2. Cost and Performance Accounting and Management;

3. Management Information System, including Recording and Reporting;

4. Management Audit;

5. Link between Management Control Systems and Strategy;

6. Control and New Forms of Organization;

7. Control, Power and Culture;

8. Risk Management;

9. Link between Theory and Practice;

10. Research Methods for Management Control;

11. International Best Practices.

The articles will be submitted to a double blind review. Preliminarily, an initial assessment will be carried out by the Editor-in-chief to verify if the article fits with the aim/scope of the journal.

Editor-in-Chief: Luciano Marchi (University of Pisa).

Co-Editors: Maria Serena Chiucchi (Univ. Politecnica delle Marche, Italy), Paolo Collini (Univ. of Trento, Italy), Giuseppe D’Onza (Univ. of Pisa, Italy), Elena Giovannoni (Royal Holloway, UK), Rosa Lombardi (Univ. of Roma La Sapienza, Italy), Daniela Mancini (Univ. of Teramo, Italy).

Editorial Board: Stefano Adamo (Salento University, Italy), Simona Alfiero (Univ. of Torino, Italy), Carmen Aranda (Univ. of Navarra, Spain), Selena Aureli (Univ. of Bologna, Italy), Stefano Azzali (Univ. of Parma, Italy), Francesco Badia (Univ. of Bari, Italy), Federico Barnabè (Univ. of Siena, Italy), Francesca Bartolacci (Univ. of Macerata, Italy), Carmine Bianchi (Univ. of Palermo, Italy), Enzo Bivona (Univ. Of Palermo, Italy), Cristiano Busco (Luiss Univ. of Rome, Italy), Adele Caldarelli (Univ. of Napoli Federico II, Italy), Bettina Campedelli (Univ. of Verona, Italy), Valter Cantino (Univ. of Torino, Italy), Andrea Cardoni (Univ. of Perugia, Italy), Nicola Castellano (Univ. of Pisa, Italy), Bino Catasus (Stockholm Univ., Sweden), Cristiana Cattaneo (Univ. of Bergamo, Italy), Iacopo Cavallini (Univ. of Pisa, Italy), Fabrizio Cerbioni (Univ. of Padova, Italy), Francesca Cesaroni (Univ. of Urbino, Italy), Massimo Ciambotti (Univ. of Urbino, Italy), Lino Cinquini (S. Anna Advanced Studies, Pisa), Christian Corsi (Univ. of Teramo, Italy), Katia Corsi (Univ. of Sassari, Italy), David J. Collison (Univ. of Dundee, UK), Francesca Culasso (Univ. Of Torino, Italy), Suresh Cuganesan (Univ. of Sydney, Australia), Luca Del Bene (Politecnica delle Marche, Italy), Charl De Villiers (Auckland Univ., New Zealand), Grazia Dicuonzo (Univ. of Bari, Italy), Angelo Ditillo (Bocconi University, Italy), Fabio Donato (Univ. of Ferrara, Italy), John Dumay (Macquarie Univ., Australia), Isabella Fadda (Univ. of Cagliari, Italy), Bruno Franceschetti (Univ. of Macerata, Italy), Stefano Garzella (Univ. of Napoli Parthenope, Italy), Marco Gatti (Politecnica delle Marche, Italy), Riccardo Giannetti (Univ. of Pisa, Italy), Francesco Giunta (Univ. of Firenze, Italy), Elena Gori (Univ. of Firenze, Italy), Giulio Greco (Univ. of Pisa, Italy), James Guthrie (Macquarie Univ, Sydney, Australia), Fabio La Rosa (Univ. of Catania, Italy), Rita Lamboglia (Univ. of Napoli Parthenope, Italy), Matteo La Torre (Univ. of Pescara, Italy), Nicola Lattanzi (IMT School of Advanced Studies Lucca, Italy), Arianna Lazzini, (Univ. of Modena, Italy), Antonio Leotta (Univ. of Catania, Italy), Teemu Malmi (Aalto Univ., Finland), Maria Pia Maraghini (Univ. of Siena, Italy), Stefano Marasca (Politecnica delle Marche, Italy), Raffaele Marcello (Pegaso Univ., Italy), Alessandro Marelli (Univ. of Teramo, Italy), Maurizio Massaro (Univ. of Venezia, Italy), Carol J. McNair (Babson College, USA), Klaus Moeller (St. Gallen Univ. Switzerland), Marco Montemari (Politecnica delle Marche, Italy), Riccardo Mussari (Univ. of Siena, Italy), Andreas I. Nicolaou (Bowling Green State Univ., USA), Christian Nielsen (Aalborg Univ., Denmark), Hanne Norreklit (Aarthus Univ., Denmark), Rebecca Levy Orelli (Univ. of Bologna, Italy), Antonella Paolini (Univ. of Macerata, Italy), Aldo Pavan (Univ. of Cagliari, Italy), Alberto Quagli (Univ. of Genova, Italy), Silvana Revellino (London School of Economics, UK), Angelo Riccaboni (Univ. of Siena, Italy), Carmela Rizza (Univ. Of Catania, Italy), Davide Rizzotti (Univ. of Catania, Italy), Pasquale Ruggiero (Univ. of Siena, Italy), Meir Russ (Univ. of Wisconsin, Green Bay, USA), Fabio Santini (Univ. of Perugia, Italy), Gerrit Sarens (Univ. de Louvain, Belgium), George Selim (CASS Business School, UK), Riccardo Silvi (Univ. of Bologna, Italy), Matti Skoog (Abo Akademi, Finland), Lucrezia Songini (Univ. of East Piemonte, Italy), Michela Soverchia (Univ. of Macerata, Italy), Claudio Teodori (Univ. of Brescia, Italy), David W. Young (Boston University School of Management, USA), Filippo Zanin (Univ. of Udine, Italy).

Editorial Office: Alessandra Goti, Department of Economics and Management, University of Pisa, Via C. Ridolfi, 10 - 56124 Pisa. Phone: +39.050-2216.345, Fax. +39.050-22216.468, email: rivistaMC@ec.unipi.it.

La Rivista utilizza una procedura di referaggio doppiamente cieco (double blind peer review process), i revisori sono scelti in base alla specifica competenza. L’articolo verrà inviato in forma anonima per evitare possibili influenze dovute al nome dell’autore. La redazione può decidere di non sottoporre ad alcun referee l’articolo perché giudicato non pertinente o non rigoroso né rispondente a standard scientifici adeguati. I giudizi dei referee saranno inviati all’autore anche in caso di risposta negativa.
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Francoangeli is aware of the importance of ensuring the preservation of digital content in order to increase the visibility and impact of its publications. For this purpose, we are members of Clockss and Portico. They are international associations of publishers and libraries, created to ensure the preservation of electronic academic publications and future access whenever the conditions for accessing the content through other forms fail.
They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS; Publishers – Portico.

The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, business professionals, professional associations and representative institutions.



Articolo gratuito Free PDF Articolo a pagamento Pay per view access Acquista il fascicolo in e-book Issue available as e-book


Issue 3/2017 
Buy the issue as e-book


Marco Gatti, Maria Serena Chiucchi, Context matters - Il ruolo del contesto negli studi di controllo di gestione
Gaia Bassani, Cristiana Cattaneo, Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo (Management accounting e control practices in Italian healthcare system. The case of Lombardy region)
Antonio Fusco, Grazia Dicuonzo, Vittorio Dell’Atti, Nii Amoo, The clinical risk management. A case study
Irene Eleonora Lisi, Antonella Cifalinò, Exploring the use of Social and Environmental Performance Indicators by European companies
Luciano Marchi, Sara Trucco, La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione (The emerging role of Management Control to the evolution of Financial Reporting)
Palmira Piedepalumbo, Concetta Metallo, Daniela Mancini, La Network Governance a supporto dell’Open Innovation: un’analisi della letteratura (Network governance and Open Innovation. A literature review)
Franco Rubino, Pina Puntillo, Stefania Veltri, Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio (The role of university managers under an integrated performance approach. A case study)
Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Myriam Cano Rubio, Intellectual Capital as driver for controlling managers’ performance. An innovative approach
A cura della Redazione, Mission - Editorial Standards


Issue 2/2017 
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Selena Aureli, Claudio Travaglini, Controllo della performance nelle aziende dei servizi: contributi e tendenze (Performance evaluation in service companies. Contributions and trends)
Cristiana Cattaneo, Gaia Bassani, Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting (Case-mix accounting. The gap analysis between DRG price and internal cost)
Francesca Bartolacci, Antonella Paolini, Anna Grazia Quaranta, Michela Soverchia, Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche (Financial and environmental performance in Italian waste management companies. An empirical analysis)
Maria Gabriella Baldarelli, Managerial accounting and charity in hospitality enterprises
Vincenzo Fasone, Mariano Puglisi, Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane (Innovative performance measures and business models. The case of Italian airport companies)
Franco Visani, Applying business analytics for performance measurement and management. The case study of a software company
Davide Rizzotti, Claudia Frisenna, Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo (Audit Committee characteristics and Bank’s Risk Management. An empirical analysis of the European context)
A cura della Redazione, Mission della rivista e norme redazionali


Issue 1/2017 
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Antonella Paolini, Michela Soverchia, I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane (Information systems for control and performance evaluation in Italian universities)
Natalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini, I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano (The performance measurement systems in universities. Critical considerations on the Italian system)
Alessandra Allini, Adele Caldarelli, Rosanna Spanò, La disclosure nei Piani della Performance delle università italiane. Intenti simbolici verso approcci sostanziali di legittimazione (The disclosure in the Plans of the Performance of the Italian University. Symbolic intent vs substantial legitimacy approaches)
Sabrina Gigli, Marco Tieghi, La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio (The reform of the accounting information system of Italians universities. A proposal of analysis of the new model budget)
Isabella Mozzoni, Simone Fanelli, Antonello Zangrandi, Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici (Comparing economical-financial performances of Universities. A ratio-based model)
Andrea Francesconi, Enrico Guarini, Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane (Performance-based funding and resource allocation systems. An empirical analysis in Italian Universities)
Federica Farneti, Benedetta Siboni, Carlotta del Sordo, La misurazione della performance sociale nell’esperienza dell’Università di Bologna (The social and environmental performance measurement at the University of Bologna)
A cura della Redazione, Mission della rivista e norme redazionali


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