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Journal of Management Control最新文献

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The national culture as a determinant of ERM quality: Empirical evidence in the European banking context 国家文化作为ERM质量的决定因素:欧洲银行业背景下的经验证据
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001006
Alessandra Allini, Raffaela Casciello, Marco Maffei, M. Prisco
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引用次数: 0
I sistemi di monitoraggio delle performance nelle Knowledge Innovation Communities europee 欧洲知识创新共同体的绩效监控系统
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001004
F. Donato
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引用次数: 0
L'orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo? 企业的可持续发展方向:管理和控制系统的贡献是什么?
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001001
G. D'onza
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引用次数: 1
Il controllo nelle "agile organizations": new wine or just new bottles? 控制“敏捷组织”:新酒还是新瓶子?
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001008
Bruno de Rosa
{"title":"Il controllo nelle \"agile organizations\": new wine or just new bottles?","authors":"Bruno de Rosa","doi":"10.3280/maco2022-001008","DOIUrl":"https://doi.org/10.3280/maco2022-001008","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"5 15","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72387198","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
Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance 分拆经济中的业务战略和价值创造:分离衡量业绩的前景
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001003
Lorenzo Dal Maso, N. Lattanzi
{"title":"Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance","authors":"Lorenzo Dal Maso, N. Lattanzi","doi":"10.3280/maco2022-001003","DOIUrl":"https://doi.org/10.3280/maco2022-001003","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"30 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76818929","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
I sistemi di management control nella sanità pubblica italiana: dalle strutture verticali ai processi orizzontali 意大利公共卫生管理控制系统:从垂直结构到水平过程
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001007
Sabato Vinci, Anna Maria Biscotti, E. D'amico
{"title":"I sistemi di management control nella sanità pubblica italiana: dalle strutture verticali ai processi orizzontali","authors":"Sabato Vinci, Anna Maria Biscotti, E. D'amico","doi":"10.3280/maco2022-001007","DOIUrl":"https://doi.org/10.3280/maco2022-001007","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"10 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89883831","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
Verso la trasformazione sostenibile dell'azienda 走向公司的可持续转型
IF 3.3
Journal of Management Control Pub Date : 2022-03-01 DOI: 10.3280/maco2022-001002
L. Olivotto
{"title":"Verso la trasformazione sostenibile dell'azienda","authors":"L. Olivotto","doi":"10.3280/maco2022-001002","DOIUrl":"https://doi.org/10.3280/maco2022-001002","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"42 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86152825","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
The associations between management control systems, market orientation and CSR use 管理控制系统、市场导向和企业社会责任使用之间的关联
IF 3.3
Journal of Management Control Pub Date : 2022-02-24 DOI: 10.1007/s00187-021-00332-5
Faruk Bhuiyan, K. Baird, Rahat Munir
{"title":"The associations between management control systems, market orientation and CSR use","authors":"Faruk Bhuiyan, K. Baird, Rahat Munir","doi":"10.1007/s00187-021-00332-5","DOIUrl":"https://doi.org/10.1007/s00187-021-00332-5","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"27 - 79"},"PeriodicalIF":3.3,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46732632","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: 2
Strategies for data analytics projects in business performance forecasting: a field study. 商业绩效预测中的数据分析项目策略：一项实地研究。
IF 2.1
Journal of Management Control Pub Date : 2022-01-01 Epub Date: 2022-04-04 DOI: 10.1007/s00187-022-00338-7
Maël Schnegg, Klaus Möller
{"title":"Strategies for data analytics projects in business performance forecasting: a field study.","authors":"Maël Schnegg, Klaus Möller","doi":"10.1007/s00187-022-00338-7","DOIUrl":"10.1007/s00187-022-00338-7","url":null,"abstract":"<p><p>Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time.</p>","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 2","pages":"241-271"},"PeriodicalIF":2.1,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9212708/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40401017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments. 企业可持续性与投资意愿之间的联系：来自道德投资领域的新证据。
IF 2.1
Journal of Management Control Pub Date : 2022-01-01 Epub Date: 2022-05-30 DOI: 10.1007/s00187-022-00340-z
Volker Lingnau, Florian Fuchs, Florian Beham
{"title":"The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments.","authors":"Volker Lingnau, Florian Fuchs, Florian Beham","doi":"10.1007/s00187-022-00340-z","DOIUrl":"10.1007/s00187-022-00340-z","url":null,"abstract":"<p><p>In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the focus of scholars. While in this area most research focuses on whether socially or environmentally sustainable businesses outperform traditional investments financially or investigates the character traits as well as other socio-demographic factors of ethical investors, the impact of sustainable corporate conduct on the investment intentions of private investors still requires further research. Hence, we conducted two studies to shed more light on this highly relevant topic. After discussing the current state of research, in our first empirical study, we explore whether besides the traditional triad of risk, return, and liquidity, also sustainability exerts a significant impact on the willingness to invest. As hypothesized, we find that sustainability shows a clear and decisive impact in addition to the traditional factors. In a consecutive study, we investigate deeper into the sustainability-willingness to invest link. Here, our results show that improved sustainability might not pay off in terms of investment attractiveness, however and conversely, it certainly harms to conduct business in a non-sustainable manner, which cannot even be compensated by an increased return.</p>","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 3","pages":"335-369"},"PeriodicalIF":2.1,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9149676/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40012584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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