Journal of Management Control最新文献

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Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study 更好地理解预测中的算法厌恶:一项实验研究
IF 3.3
Journal of Management Control Pub Date : 2021-09-28 DOI: 10.1007/s00187-021-00326-3
Markus Jung, Mischa Seiter
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引用次数: 4
Management controls and team effectiveness: the mediating role of team structural empowerment 管理控制与团队有效性:团队结构赋权的中介作用
IF 3.3
Journal of Management Control Pub Date : 2021-09-28 DOI: 10.1007/s00187-021-00327-2
K. Baird, V. Baard
{"title":"Management controls and team effectiveness: the mediating role of team structural empowerment","authors":"K. Baird, V. Baard","doi":"10.1007/s00187-021-00327-2","DOIUrl":"https://doi.org/10.1007/s00187-021-00327-2","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":"517 - 558"},"PeriodicalIF":3.3,"publicationDate":"2021-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45189322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Performance e co-produzione dei servizi pubblici: la problematica della misurazione 公共服务的绩效和联合生产:衡量问题
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1006
D. Sorrentino, P. Ruggiero, R. Mussari
{"title":"Performance e co-produzione dei servizi pubblici: la problematica della misurazione","authors":"D. Sorrentino, P. Ruggiero, R. Mussari","doi":"10.3280/maco2021-002-s1006","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1006","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"79 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83774002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Potere aziendale, pandemia e smart working
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1002
G. Catturi
{"title":"Potere aziendale, pandemia e smart working","authors":"G. Catturi","doi":"10.3280/maco2021-002-s1002","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1002","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"42 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77515726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided 动态商业模型用于多面平台的开发和危机预防
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1005
Enzo Bivona
{"title":"Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided","authors":"Enzo Bivona","doi":"10.3280/maco2021-002-s1005","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1005","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89216804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Management accounting and governance implications: The case of the University of Bologna 管理会计与治理启示:以博洛尼亚大学为例
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1013
Sabrina Gigli, L. Mariani, A. Paletta
{"title":"Management accounting and governance implications: The case of the University of Bologna","authors":"Sabrina Gigli, L. Mariani, A. Paletta","doi":"10.3280/maco2021-002-s1013","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1013","url":null,"abstract":"University mission is a complex topic. Mission fulfilment requires the ability to manage different objectives simultaneously. An adequate performance management system can be crucial to support this process. The recent accounting reform of the Italian public universities offers the opportunity to implement such a performance management system. The introduction of the accrual accounting approach for financial reporting - and budgeting - does, in fact, require the collection of a greater amount of data and, notably, a richer amount of information on costs. The collected data and information can then be effectively used to promote accountability and to support decision-making processes from the governance to the operational level. In this context, the question arises: What are the drivers and the barriers that can facilitate the introduction of an effective performance management system in public universities? In order to answer this question, the authors conducted a study on the case of the University of Bologna, at its first implementation of a management accounting system (called COAN project). The aim of the COAN project is to contribute to the understanding of the organizational and procedural conditions that may affect the introduction of accounting innovation in the context of public universities.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80078871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca 声誉风险与控制指导之间的关系:可能的研究方向
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1003
Domenica Lavorato, Rita Lamboglia, D. Mancini
{"title":"La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca","authors":"Domenica Lavorato, Rita Lamboglia, D. Mancini","doi":"10.3280/maco2021-002-s1003","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87941969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
La valutazione degli investimenti in industria 4.0: oltre l'old wine in new bottles 工业投资评估4.0:超越旧葡萄酒在新瓶子
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1004
Riccardo Giannetti, L. Cinquini, M. Rapaccini
{"title":"La valutazione degli investimenti in industria 4.0: oltre l'old wine in new bottles","authors":"Riccardo Giannetti, L. Cinquini, M. Rapaccini","doi":"10.3280/maco2021-002-s1004","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86655671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
L'utilizzo dei Social Media durante la pandemia da COVID-19: un nuovo strumento per la gestione del rischio sanitario? 在COVID-19大流行期间使用社交媒体:一种新的健康风险管理工具?
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1012
S. Fissi, Francesco Grazzini
{"title":"L'utilizzo dei Social Media durante la pandemia da COVID-19: un nuovo strumento per la gestione del rischio sanitario?","authors":"S. Fissi, Francesco Grazzini","doi":"10.3280/maco2021-002-s1012","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1012","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"2021 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81302646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Third sector accounting reform and integrated social accounting for Italian social economy organizations 意大利社会经济组织的第三部门会计改革与综合社会会计
IF 3.3
Journal of Management Control Pub Date : 2021-09-01 DOI: 10.3280/maco2021-002-s1008
L. Berardi, Laurie Mook, M. A. Rea
{"title":"Third sector accounting reform and integrated social accounting for Italian social economy organizations","authors":"L. Berardi, Laurie Mook, M. A. Rea","doi":"10.3280/maco2021-002-s1008","DOIUrl":"https://doi.org/10.3280/maco2021-002-s1008","url":null,"abstract":"This paper provides a detailed description of the new Italian social accounting rules and guidelines that the Government issued during the last four years. The application of the new law and guidelines requires new skills and knowledge for implementation. The new skills and knowledge are helpful for large organizations and also for medium and small ones that recognize the importance of using these tools (financial reporting, social reporting, social impact assessment) for improving their efficiency and effectiveness. Integrated social accounting may be helpful in this regard, and as such, the authors pose the research question: Is the integrated social accounting model (ISA model) applicable to the new accounting rules and innovations introduced by the law and guidelines for the Italian third sector entities? Are Italian non-profit organizations ready for these accounting innovations? The authors also pay attention to the United Nations Sustainable Development Goals (SDGs 2030) and social impact assessment (SIA). Using the case study method, the authors provide initial evidence from an Italian social economy organization, a food bank, implementing tools of social accounting that consider essential aspects of performance measurement and control and its impact on the economy, society, and the environment.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79928300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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