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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Universities:
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Personal subscriber:
Print: € 77,50 (Italy); Print: € 97,00 (Other countries); Online only: € 65,50 ; 
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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 Issue available as e-book Issue available as e-book


Issue 3/2019 
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Nicola Castellano, Elisabetta Magnaghi, Editoriale. Tratti di innovazione nei sistemi di controllo e risk management (Snapshots of innovation in Management control and risk management systems)
Pier Luigi Marchini, Alice Medioli, Laura Belli, Luca Davoli, Internet of Things e Industria 4.0. Un case study di successo di digital manufacturing
Simone Aresu, Luigi Rombi, Andrea Cardia, Management accounting systems in venture capital-backed start-up companies
Luca Del Bene, Fabio Fiorillo, Iacopo Cavallini, Beatrice Caporaletti, Accounting change negli enti locali. Quali condizioni per il miglioramento nell’ottica gestionale? (Accounting change in local authorithies. What are the conditions for improve-ment in the management perspective?)
Daniela Preite, Fabio De Matteis, Innovazione di processo nello sviluppo del sistema dei controlli negli enti locali (Process innovation in the development of the control system in local authorities)
Vincenzo Sforza, Pietro Marigonda, Bruno Bernardi, Alberto Domenicali, L’impiego del controllo di gestione negli atenei: i risultati di un’indagine AssoController (The use of management control system for managerial decisions in universities. Empirical evidence from an Assocontroller survey)
Elisabetta Reginato, Isabella Fadda, Paola Paglietti, Aldo Pavan, Corruzione e performance nei sistemi sanitari regionali italiani (Corruption and performance in the Italian regional health care systems)
Clelia Fiondella, Luca Ferri, Marco Maffei, Rosanna Spanò, The disclosure in the Anti-Corruption Plans. Formal vs substantive attempts in the Italian Regional Governments
Marco Bellucci, Carmela Nitti, Chiara Chimirri, Luca Bagnoli, Rendicontare l’impatto sociale. Metodologie, indicatori e tre casi di sperimentazione in Toscana (Social impact accounting. Methodologies, indicators and three case studies from Tuscany)


Issue 2/2019 
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Maria Pia Maraghini, Angelo Riccaboni, Performance e Execution oppure Performance è Execution?
Davide Rizzotti, Incentivi, Sistemi di Misurazione delle Performance e allocazione dell’impegno manageriale
Antonio Costantini, Filippo Zanin, Marco Fasan, Strategia, incertezza ambientale e balanced scorecard. Quali impatti sulla performance aziendale?
Rosita Capurro, Pianificazione e controllo della strategia ambientale: analisi teoriche e proposte operative
Alberto Ezza, Nicoletta Fadda, Gianfranco Pischedda, Ludovico Marinò, Il "grande gap": gli effetti del performance budgeting sulle politiche di reclutamento delle Università italiane
Domenico Raucci, Stefano Agostinone, Erika Di Santo, L’adozione del "Ciclo di Gestione della Performance" nelle istituzioni scolastiche pubbliche italiane: un’analisi empirica
Maria Teresa Nardo, Antonio Nisio, Patrizia Romanazzi, Il principio della programmazione e il ciclo di gestione della performance. Quale integrazione? L’esperienza di tre comuni "sperimentatori"


Issue Suppl. 1/2019 
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Aldo Pavan, Controllo interno e di gestione nella prospettiva del valore (Internal control and management control in the value creation perspective)
Selena Aureli, Andrea Cardoni, Mara Del Baldo, Rosa Lombardi, Traditional management accounting tools in SMEs’ network. Do they foster partner dialogue and business innovation?
Cristiana Cattaneo, Gaia Bassani, Enterprise Risk Management e Managemen Accounting Systems in una Banca di Credito Cooperativo (Enterprise Risk Management and Management Accounting Systems in a Mutual Credit Co-operative Bank)
Enzo Bivona, Sistema di Controllo Interno e prevenzione delle infiltrazioni della criminalità organizzata (The Internal Control System and prevention of organized crime infiltrations)
Mara Del Baldo, Anna Maria Arcari, Marcantonio Ruisi, Controllo di gestione nelle PMI e consulenti esterni (Management control in SMEs and external consultants)
Filippo Zanin, Eugenio Comuzzi, Scenarizzazione e pianificazione strategica nei contesti complessi (Scenarization and strategic Planning in complex contexts)
Giacomo Boesso, Fabrizio Cerbioni, Livia Mian, La filantropia nelle fondazioni: determinismo manageriale vs solidarismo civico (Philanthropy in the Foundations. Managerial determinism Vs Civic solidarism)
Silvia Fissi, Elena Gori, Alberto Romolini, Marco Contri, Stakeholder engagement: verso un utilizzo dei Social Media nei musei italiani? (Stakeholder engagement. Towards a use of Social Media in Italian museums?)


Issue 1/2019 
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Luciano Marchi, Governo delle aziende e creazione di valore: da una prospettiva finanziaria ad una prospettiva economico-sociale (Corporate Governance and Value Creation. From a financial perspective to an economic-social perspective)
Francesca Maria Cesaroni, Annalisa Sentuti, Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni? (Exploring the relationship between management accounting change and succession process within family firms)
Barbara Iannone, Il controllo strategico nelle imprese familiari del settore vitivinicolo. Elaborazione di una proposta (Strategic control in family businesses in the wine sector. A case study)
Giovanna Mariani, Davide Morelli, Leonardo Bartoloni, Managing uncertainty in the start-up environment. Is a business plan an incentive or a limitation?
Federica Palazzi, Massimo Ciambotti, Lorenzo Gelsomini, L’adozione dell’Activity-Based Costing nelle PMI: analisi di un caso (The adoption of Activity-Based Costing in SMEs. A case study)
Francesca Bartolacci, Iacopo Cavallini, Michela Soverchia, Full costing nelle aziende di igiene ambientale: un caso di studio (Full costing in waste management companies: a case study)
Alessandra Allini, Adele Caldarelli, Rosanna Spanò, Annamaria Zampella, Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting
Enrico Deidda Gagliardo, Michele Bigoni, Luca Papi, Giorgia Gobbo, La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile (The scheduling of ministries in the new season of performance. From the performance bureaucracy to the useful performance)


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