Journal of Management Control最新文献_第6页

The digital transformation process in the agri-food sector: A case study 农业食品部门的数字化转型过程:案例研究

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1003

G. Denisse Chamochumbi D., M. Ciambotti, F. Palazzi, F. Sgrò

引用次数: 1

La prospettiva del "Sistema di Controllo Interno Integrato2 nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia “公共行政中综合内部控制制度2的前景:从伦巴第区域的情况开始思考

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002004

E. Guarini, F. Magli, M. Martinelli

引用次数: 0

Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un'analisi sistematica della letteratura 城市间网络的综合数据管理和绩效测量:对文献的系统分析

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002005

Luca Mazzara, F. Bergamaschi, G. Leoni

引用次数: 0

Gestione integrata dei dati e performance aziendali 综合数据管理和公司绩效

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002001

A. Paolini

引用次数: 0

Strong planners versus weak planners: An analysis of nonprofit organizations 强规划师与弱规划师:非营利组织分析

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1007

G. Boesso, F. Cerbioni, M. Ghitti

{"title":"Strong planners versus weak planners: An analysis of nonprofit organizations","authors":"G. Boesso, F. Cerbioni, M. Ghitti","doi":"10.3280/maco2022-002-s1007","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1007","url":null,"abstract":"Previous academic research found that two broad approaches characterize non-profit foundations when setting objectives. In the first approach, the business-like model, nonprofit foundations are inspired by for-profit organizations, and they adopt methodologies, tools, and practices typical of business management to better respond to social issues connected to their local dimensions. The second approach, the charity-like model, conversely argues that hybridization toward the market risks undermining the peculiarities of the nonprofit sector, thereby emphasizing the need of nonprofit foundations to be guided by the solidarity of interests that resides in the natural interdependencies of various members of society. To date, no study has fo-cused on the role of nonprofit foundation employees to understand the impact of a business-like approach on employee professionalism and job performance. Using responses from 277 employees of nonprofit foundations, this study investigates whether increased participation in planning and control tools increases employees' perceptions of the effectiveness of the grant process. The results show that a busi-ness-like approach to planning, if well-balanced and considered, can contribute to greater employee professionalism and lead to improved information clarity and project innovation.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"233 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88397612","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 rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte 第三部门机构的管理报告:想法和建议

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002007

M. Tieghi, Luca Baccolini, Carlotta del Sordo

引用次数: 0

Integrated data management: New perspectives for management control 集成数据管理:管理控制的新视角

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1001

A. Paolini

{"title":"Integrated data management: New perspectives for management control","authors":"A. Paolini","doi":"10.3280/maco2022-002-s1001","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1001","url":null,"abstract":"The purpose of this special issue is to contribute to the international debate on novel approaches to corporate data management for the improvement of man-agement control systems. The theme embraces the interdisciplinary relationships that management controls and the accounting function that it, increasingly, should have with other disciplines. These relationships are permeated by both quantitative and qualitative approaches. Quantitative models include those created through data science and those that refer to mathematics, statistics, and information tech-nology. Moreover, corporate data management models combining qualitative and quantitative approaches are explored and discussed within disciplinary areas that, due to their consolidated history, are close to management control: e.g., legal, soci-ological, historical and other humanities areas. This theme embraces not only business data management but also knowledge management; it is not only about internal (accounting and non-accounting) data, but also about external data of a statistical, economic, and social nature, which are of interest from different disci-plinary perspectives concerning the integrated management of accounting data and Big Data. With the development of new technologies, such as the ‘Internet of Things', and the increasingly extensive applications of blockchain, social net-works, and mobile devices, organizations are generating huge volumes of data in different formats much faster than in the past. In this sense, big data analytics techniques present opportunities to improve decision-making processes of both a strategic and an operational nature, due to their ability to extract knowledge from data, to facilitate problem solving, and to favor predictive and prescriptive ap-proaches to business phenomena. From an organizational point of view, it is im-portant to analyze the impact of Big Data on the professional profiles of actors typically involved in accounting and management control processes.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"86 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80982129","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

Unbundling the information needs of new-generation agricultural companies 解绑新一代农业公司的信息需求

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1006

Silvia Macchia

{"title":"Unbundling the information needs of new-generation agricultural companies","authors":"Silvia Macchia","doi":"10.3280/maco2022-002-s1006","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1006","url":null,"abstract":"Over the past decades, the interest in Precision Agriculture (PA) has increased in most developed countries. The adoption of new technologies in agriculture is com-plex. PA improves efficiency, product quality, the rational use of chemicals and biological resources, and the preservation of the environment. Because of the need to invest in technology for sustainability and profitability, the sector becomes in-creasingly data driven. However, this data becomes valuable and strategic only if effectively managed. This study, through a critical literature review on selected topics, sheds light on PA's information potential for farms' managerial processes. It investigates the im-pact of PA on profitability, the features of farmers' decision making, and the spec-ificities of Decision Support Systems for agribusinesses. Given the sector character-istics, the discussion of findings leads to the identification of aspects that should be carefully considered when designing an information system for new-generation agricultural companies. Considering the limited amount of previous research on the decision-making process in farming and the challenges posed by the use of technology, the authors believe that this study could assist researchers, practition-ers, and farmers interested in increasing their knowledge of the issue.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"12 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90772667","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

From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems 从复式簿记和分类帐到区块链技术:会计信息系统的新前沿

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1002

G. Centorrino, Valeria Naciti, Daniela Rupo

{"title":"From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems","authors":"G. Centorrino, Valeria Naciti, Daniela Rupo","doi":"10.3280/maco2022-002-s1002","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1002","url":null,"abstract":"The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new \"genealo-gies of calculation\" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"171 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73274998","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

Le performance dei modelli di credit scoring in contesti di forte instabilità macroeconomica: il ruolo delle Reti Neurali Artificiali 在宏观经济高度不稳定的环境下，信用评分模型的表现:人工神经网络的作用

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002003

Enrico Supino, N. Piras

引用次数: 0