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Journal of Management Control最新文献

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Multidimensionalità e multidisciplinarietà nell'Hospital-Based Health Technology Assessment: quale ruolo per il controller? 多维度的、多学科的、基于医院的卫生技术评估:每个控制者的质量控制?
Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002009
Cristiana Cattaneo, Chiara Oppi
{"title":"Multidimensionalità e multidisciplinarietà nell'Hospital-Based Health Technology Assessment: quale ruolo per il controller?","authors":"Cristiana Cattaneo, Chiara Oppi","doi":"10.3280/maco2023-002009","DOIUrl":"https://doi.org/10.3280/maco2023-002009","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686572","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
The impact of digitalisation on professional football clubs 数字化对职业足球俱乐部的影响
Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002006
Fabio Nappo, Alessandra Lardo, Maria Teresa Bianchi, Federico Schimperna
{"title":"The impact of digitalisation on professional football clubs","authors":"Fabio Nappo, Alessandra Lardo, Maria Teresa Bianchi, Federico Schimperna","doi":"10.3280/maco2023-002006","DOIUrl":"https://doi.org/10.3280/maco2023-002006","url":null,"abstract":"In the current digital economy, every sort of organization today must invest in dig-italization in order to remain competitive, to enhance business operations, and to increase profitability. Even within professional football clubs, the use of new tech-nologies has become essential, both from a sports point of view, to improve play-ers' performance and team results, and, from an economic point of view, to im-prove company management and increase revenues. The objective of this study, which employs a quantitative research approach, is to identify the sporting, economic, and financial performance measures on which the digitalization of these sectors has a significant impact. Digitalisation was analysed from the perspective of intellectual capital, a general indicator of digitalization was created and calculated for each of the 20 Serie A clubs. It was then associated with the key economic, financial, and sporting performance factors. The analysis showed a significant positive correlation with the following variables: i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual costs of players and coaches; and v) annual costs of players and coaches plus their depreciation. These results provide insight into how digitalisation is pivotal for professional football clubs and may prove useful for managers and board mem-bers of such clubs, academic researchers and practitioners.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686568","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
"Radicare" la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi 通过管理控制系统“将可持续性嵌入战略”:中小企业案例研究
Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002003
Armando Della Porta, Francesco De Luca, Chiara Aufiero
{"title":"\"Radicare\" la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi","authors":"Armando Della Porta, Francesco De Luca, Chiara Aufiero","doi":"10.3280/maco2023-002003","DOIUrl":"https://doi.org/10.3280/maco2023-002003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686544","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 contabilità analitica nelle società pubbliche di servizi. Un caso di studio 公共服务公司的分析会计。案例研究
Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002010
Cristina Campanale
{"title":"La contabilità analitica nelle società pubbliche di servizi. Un caso di studio","authors":"Cristina Campanale","doi":"10.3280/maco2023-002010","DOIUrl":"https://doi.org/10.3280/maco2023-002010","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686742","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
Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms 西蒙斯控制杠杆的解开:混合企业竞争力的准实验
Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002002
Ashish Varma, Adnan Khani
{"title":"Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms","authors":"Ashish Varma, Adnan Khani","doi":"10.3280/maco2023-002002","DOIUrl":"https://doi.org/10.3280/maco2023-002002","url":null,"abstract":"Controls are used to ensure \"that resources are obtained and used efficiently and effectively to achieve the organization's objective\" (Merchant and Otley, 2007, p. 788). Hybrid workplaces, which include flexible work arrangements like working from home, working outside of regular business hours, having flexible work hours, etc. (Stirpe and Zarraga-Oberty, 2017), are characterized by spatial and/or tem-poral separation. This presents control challenges because controlling requires that employee behaviour be in line with the company's goals (Snell 1992). Strict con-trols signal a compromise on trust (Christ et al., 2008), and loose controls dilute subordinates getting strong and clear directives (Long, 2010). Through a quasi-experiment utilizing the theoretical underpinning of Simon's levers of control (1995, 2000), this study explores the types of controls which enable hybrid firm's competitiveness. According to Widener (2007), the levers both individually and collectively drive firm-level knowledge production and attention direction, and be-cause they interact with one another, their effects are intricately entangled. This entanglement causes tension for organizational actors, who are largely interested in knowing which types of controls are effective in the hybrid firm's context and how these controls relate to each other. The results of the experiment identify that the best possible combination to enable hybrid firm competitiveness is ‘High IC and High DC'. The findings establish a significant role of high IC and high DC, in ensuring hybrid firm competitiveness.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686549","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
Cost stickiness and firm value 成本粘性与企业价值
IF 3.3
Journal of Management Control Pub Date : 2023-06-01 DOI: 10.1007/s00187-023-00356-z
M. Costa, Ahsan Habib
{"title":"Cost stickiness and firm value","authors":"M. Costa, Ahsan Habib","doi":"10.1007/s00187-023-00356-z","DOIUrl":"https://doi.org/10.1007/s00187-023-00356-z","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"235-273"},"PeriodicalIF":3.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45762862","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
The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance 非财务绩效指标、吸收能力和组织学习对创新绩效的影响
IF 3.3
Journal of Management Control Pub Date : 2023-06-01 DOI: 10.1007/s00187-023-00355-0
V. Chong, Lokman Mia, John Sands, Z. Wang
{"title":"The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance","authors":"V. Chong, Lokman Mia, John Sands, Z. Wang","doi":"10.1007/s00187-023-00355-0","DOIUrl":"https://doi.org/10.1007/s00187-023-00355-0","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"201 - 233"},"PeriodicalIF":3.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45366100","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
The mediating role of levers of controls on the association between sustainable leadership and organisational resilience 控制杠杆在可持续领导力和组织韧性之间关系中的中介作用
IF 3.3
Journal of Management Control Pub Date : 2023-06-01 DOI: 10.1007/s00187-023-00354-1
K. Baird, S. Su, Rahat Munir
{"title":"The mediating role of levers of controls on the association between sustainable leadership and organisational resilience","authors":"K. Baird, S. Su, Rahat Munir","doi":"10.1007/s00187-023-00354-1","DOIUrl":"https://doi.org/10.1007/s00187-023-00354-1","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"167 - 200"},"PeriodicalIF":3.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47163259","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
The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices 企业规模对探矿者战略与管理会计实践关系的调节作用
IF 3.3
Journal of Management Control Pub Date : 2023-05-08 DOI: 10.1007/s00187-023-00353-2
F. Palazzi, F. Sgrò, M. Ciambotti, N. Bontis, Lorenzo Gelsomini
{"title":"The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices","authors":"F. Palazzi, F. Sgrò, M. Ciambotti, N. Bontis, Lorenzo Gelsomini","doi":"10.1007/s00187-023-00353-2","DOIUrl":"https://doi.org/10.1007/s00187-023-00353-2","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"135 - 165"},"PeriodicalIF":3.3,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49311243","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
The Role of Citizens in the Municipalities' Risk Management Process: An Overview in Italy 公民在市政风险管理过程中的作用:意大利概况
IF 3.3
Journal of Management Control Pub Date : 2023-03-01 DOI: 10.3280/maco2023-001007
Monia Castellini, V. Riso
{"title":"The Role of Citizens in the Municipalities' Risk Management Process: An Overview in Italy","authors":"Monia Castellini, V. Riso","doi":"10.3280/maco2023-001007","DOIUrl":"https://doi.org/10.3280/maco2023-001007","url":null,"abstract":"Risk Management (RM) themes have a central role in private and public admin-istration, improving its performance and resilience, as affirmed by many authors in recent years. The involvement of citizens in public processes derives from the New Public Governance influences, and the evolved consideration from citizen, to partner and customer. However, few authors have investigated whether and how citizen participation is involved in the RM process. This paper aims to cover the gap on the citizens' role in the RM process of public administration organizations, with a focus on corruption risk. In particular, the analysis focused on Italian mu-nicipalities and was conducted on a sample of 110 provincial capitals. Though the analysis of the Italian legislation, we discuss whether access requests (ARs) are a useful tool for citizens through which to exercise their control activity, thus partici-pating in the RM process of the municipality.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"36 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80103315","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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