Journal of Management Control最新文献_第7页

Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane 意大利公共卫生机构行为管理会计的预算信息和展望

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002006

Domenico Raucci, Manuela Paolini

引用次数: 0

Big data and sustainability reports: The current approach to non-accounting data management 大数据和可持续发展报告:当前非会计数据管理的方法

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1005

Michele Galeotti, Rosa Lombardi, P. Paoloni, Fabiana Roberto

引用次数: 1

Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies 要求新任首席财务官具备应对气候变化的技能。意大利上市公司TCFD的初步分析

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1009

Paola Vola, L. Gelmini

{"title":"Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies","authors":"Paola Vola, L. Gelmini","doi":"10.3280/maco2022-002-s1009","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1009","url":null,"abstract":"In the current context of climate change, and despite the general acceptance of the urgency of actions, accounting disclosure fails to outline financial climate-related risks. In this regard, considering the different environmental and sustaina-bility frameworks, this paper adopts the Task force on Climate-related Financial Disclosure (TCFD) framework because it encompasses the potential substantial risks to financial results stemming from a corporation's climate dependency. It is noteworthy to investigate the changing role of the Chief Financial Officer (CFO) as climate-related disclosures are constructed and reported based on TCFD require-ments, as transposed by the EU's recommendations. Based on these premises, this study analyzes the reporting requirements provided by the TCFD for the voluntary disclosure on climate change that must be addressed by contemporary CFOs. Considering the required disclosure, it is possible to identify the competencies that CFOs must acquire in the immediate future (in terms, e.g., of environmental-managerial metrics that must be measured) and the soft skills that are required to collaborate with scientific experts who provide the technical side of the disclosed data. The authors develop a content analysis of the most recent, available Non-Financial Declarations of Italian listed companies and then disentangle the results into distinct categories. This study expands the field of knowledge of a key future issue and, in so doing, it emphasizes the role of accounting in fostering/contrasting the necessary actions to manage climate change.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78976504","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'interfaccia Accounting-Marketing. Il ruolo del controller e dei sistemi informativi nella Customer Profitability Analysis Accounting-Marketing界面。控制器和信息系统在客户盈利分析中的作用

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002008

Luca Ianni, Armando Della Porta, Fabrizio Barbarossa

引用次数: 0

Non-financial information and company market value 非财务信息和公司市值

IF 3.3

Journal of Management Control Pub Date : 2022-06-01 DOI: 10.3280/maco2022-002-s1008

Matteo Pozzoli, M. Raffaele

{"title":"Non-financial information and company market value","authors":"Matteo Pozzoli, M. Raffaele","doi":"10.3280/maco2022-002-s1008","DOIUrl":"https://doi.org/10.3280/maco2022-002-s1008","url":null,"abstract":"Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union (EU) directive, has on market value. It measures the effect of some variables of nonfinancial information (proxied by the adoption of the Glob-al Reporting Initiative [GRI] \"core\" or \"comprehensive\" option or the GRI \"refer-enced-claim\" option, the number of pages of the nonfinancial statement, the presentation of the statement separate from or aggregated with the annual report, and the use of the same or a different auditor for the statement and annual report) on the level of market value measured by market-based performance (Tobin's Q). The analysis was tested on Italian listed companies that presented nonfinancial statements during the 2017-2019 period. The research, conducted on the 2019 nonfinancial statements, shows that all investigated companies apply GRI stand-ards. The empirical results furthermore show that the examined variables are not related to market performance and are not significant. These results lead to poten-tially contradictory findings. Whereas the adoption of generally recognized Corpo-rate Social Responsibility (CSR) standards - being voluntarily adopted by all the investigated companies - is deemed crucial by stakeholders, the details of CSR information, by contrast, do not seem to have an impact on market value.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"45 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87996601","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

Tribute to our reviewers: best reviewer awards 2021 向我们的审稿人致敬:2021年最佳审稿人奖

IF 3.3

Journal of Management Control Pub Date : 2022-05-30 DOI: 10.1007/s00187-022-00341-y

Thomas W. Guenther, F. Verbeeten

引用次数: 0

The use of non-financial performance measures for managerial compensation: evidence from SMEs 使用非财务绩效衡量管理薪酬:来自中小企业的证据

IF 3.3

Journal of Management Control Pub Date : 2022-04-27 DOI: 10.1007/s00187-022-00337-8

Iryna Alves, Sofia M. Lourenço

引用次数: 3

Success factors for lean six sigma projects in healthcare 医疗保健精益六西格玛项目的成功因素

IF 3.3

Journal of Management Control Pub Date : 2022-04-13 DOI: 10.1007/s00187-022-00336-9

A. Sohal, Tharaka De Vass, Tristan Vasquez, Greg J. Bamber, T. Bartram, P. Stanton

引用次数: 6

In employees we Trust: Employee fraud in small businesses 我们信任员工:小企业中的员工欺诈

IF 3.3

Journal of Management Control Pub Date : 2022-04-05 DOI: 10.1007/s00187-022-00335-w

Radiah Othman, Rashid Ameer

引用次数: 2

The implementation of PMS in Italian universities: A longitudinal analysis 意大利大学实施PMS的纵向分析

IF 3.3

Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001005

A. Bruno, M. Dal Molin

{"title":"The implementation of PMS in Italian universities: A longitudinal analysis","authors":"A. Bruno, M. Dal Molin","doi":"10.3280/maco2022-001005","DOIUrl":"https://doi.org/10.3280/maco2022-001005","url":null,"abstract":"Starting from the 1990s, the New Public Management (NPM) has been the most inspiring principle of public sector reforms in Europe. The Higher Education (HE) sector is among the different fields in which the implementation of NPM reforms have been controversial. Based on the NPM framework, most HE reforms have focused on enhancing universities' accountability and transparency through performance measurement and performance management (Rabovsky, 2014; Rebora and Turri, 2011). The effects of the implementation of this \"calculative technologies\" is, however, still under investigated (Arnaboldi et al., 2016). Using documentary analysis as research methodology, this paper investigates implementation trajectories of performance management system (PMS) in Italian universities (Marchi, 2015). Specifically, this is a longitudinal documentary analysis and it offers the results from a content analysis of the Performance Plan (PP) and the Performance Report (PR) of 66 Italian Universities in two periods, i.e. 2016 and 2018. Furthermore, the longitudinal documentary analysis adopts the matrix from a previous study (Dal Molin et al., 2017), which matches the \"quality of PMS\" and the \"expected use of PMS\". The main objective of this study is to investigate if the \"implementation gap\" (Ongaro and Valotti, 2008) highlighted in previous studies (e.g. Dal Molin et al., 2017) has been fulfilled and in which elements it is possible to observe such improvement. As main result, the study shows that the implementation gap is still strongly present, from 2012 until now, and a formal compliance with the law still persists (Allini et al., 2020). There are areas of improvement related to external accountability and compliance, however, this is not supported by an internal use based on internal accountability (Tieghi et al., 2018).","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"234 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80295089","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