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Do we (sufficiently) integrate practice into theory? 我们是否(充分地)把实践与理论结合起来了?
IF 3.3
Journal of Management Control Pub Date : 2021-11-25 DOI: 10.1007/s00187-021-00331-6
Thomas W. Guenther, F. Verbeeten
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引用次数: 0
Asset revaluation: scelte manageriali in tempo di crisi 资产再估值:危机时期的管理选择
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003003
S. Madonna, Greta Cestari, F. Giuliani
{"title":"Asset revaluation: scelte manageriali in tempo di crisi","authors":"S. Madonna, Greta Cestari, F. Giuliani","doi":"10.3280/maco2021-003003","DOIUrl":"https://doi.org/10.3280/maco2021-003003","url":null,"abstract":"Asset revaluation: management during COVID-19 crisis Starting from the accounting advantages that a revaluation of fixed assets can generate in terms of strengthening the capital structure of firms, this paper illustrates that the management of small and medium-sized Italian companies, with low debt ratios, in times of crisis, can improve economic and financial performance through the use of this accounting tool. In an accounting system such as the Italian one based on the valuation of assets according to the historical cost method, the revaluation granted by special laws allows management to strengthen the perception of the solidity of the asset structure without directly intervene on the capital in the event of losses. The research was applied on the revaluation allowed in Italy in 2008, during the world market crisis, which permitted, like the last regulatory intervention issued during the COVID-19 emergency, a revaluation valid only for civil law purposes without an obligation to a fiscal realignment. The results of this research show that management re-evaluates fixed assets to give a better representation of assets, specially before requesting loans from credit institutions. However, only companies that already had a healthy financial structure have obtained income benefits. Compared to companies that have not proceeded with a revaluation, this accounting concession has enabled a significant improvement in the profitability of companies. It is a relevant finding especially in times of market crisis such as this, in which it is necessary that healthy companies can overcome temporary lack of liquidity and become competitive again.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"21 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88103733","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 disclosure nei piani anticorruzione degli enti locali in Italia 意大利地方政府反腐败计划的公共性
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003008
Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, A. Caldarelli
{"title":"La disclosure nei piani anticorruzione degli enti locali in Italia","authors":"Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, A. Caldarelli","doi":"10.3280/maco2021-003008","DOIUrl":"https://doi.org/10.3280/maco2021-003008","url":null,"abstract":"Disclosure on Anticorruption Strategies in Italian Local Governments Italian local governments are mandated to publish their three-year anticorruption plans on their website, in accordance with specific guidelines to try to limit the corruption phenomenon ex ante. Embracing an institutional theory perspective, namely coercive isomorphism, and to tap into the areas most covered/uncovered, the paper investigates to what extent the plans published by all Italian provincial capitals comply with the national guidelines. Results demonstrate that local au-thorities comply partially with guideline requirements. Furthermore, results show local authorities are more compliant only with regard to certain sections of the plans (i.e. Risk Management), while others appear neglected (i.e. Raising the quali-ty level and monitoring the quality of the training provided). Moreover, a high heterogeneity appears between items provided in different plans.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"26 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81026287","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 strength of weak rings: Teams performance measurement and management in sport 弱环的强度:体育运动团队绩效的测量与管理
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003007
Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Alberto Manzari, P. Brin
{"title":"The strength of weak rings: Teams performance measurement and management in sport","authors":"Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Alberto Manzari, P. Brin","doi":"10.3280/maco2021-003007","DOIUrl":"https://doi.org/10.3280/maco2021-003007","url":null,"abstract":"The paper investigates the issue of team performance measurement and man-agement in the self-styled ring organizations. The objective is to demonstrate whether, within a team, there are individuals who are able to influence to a greater extent an organization's results and whether there are performance parameters that allow the identification of such individuals. The research was conducted through the application of the O-ring theory's theoretical framework in the context of the football clubs. The research method used is exploratory, with an empirical analysis based on two distinct research steps aimed at ascertaining which individ-ual within a team is able to affect the team performance the most. The results of our research, deriving from a correlation analysis, propose to the scientific com-munity and to chiefs who manage ring organizations a performance measurement model where greater weight must be given to the risk deriving from the weak link's possible inefficiencies and inadequate performance. Starting from the analysis of football clubs, we intend to challenge previous famous theories and to a certain extent the relevant literature on team performance management in specific kinds of companies that present a high degree of interdependence between the individu-als who compose them.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"22 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81428697","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 benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani 绩效控制基准:意大利制宪地区的研究结果
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003005
Guido Migliaccio, Maria Fulvia Arena
{"title":"Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani","authors":"Guido Migliaccio, Maria Fulvia Arena","doi":"10.3280/maco2021-003005","DOIUrl":"https://doi.org/10.3280/maco2021-003005","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"13 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89730424","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
Pandemia e sistema di budgeting: quali effetti sulla figura del controller? 大流行和预算系统:对控制器有什么影响?
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003004
Ilenia Ascani, M. Gatti, M. Chiucchi
{"title":"Pandemia e sistema di budgeting: quali effetti sulla figura del controller?","authors":"Ilenia Ascani, M. Gatti, M. Chiucchi","doi":"10.3280/maco2021-003004","DOIUrl":"https://doi.org/10.3280/maco2021-003004","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"194 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79783057","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
Expected credit losses and managerial discretion. Current practices and future challenges 预期信贷损失和管理裁量权。当前实践和未来挑战
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003006
Riccardo Macchioni, Alessandra Allini, M. Prisco
{"title":"Expected credit losses and managerial discretion. Current practices and future challenges","authors":"Riccardo Macchioni, Alessandra Allini, M. Prisco","doi":"10.3280/maco2021-003006","DOIUrl":"https://doi.org/10.3280/maco2021-003006","url":null,"abstract":"This paper examines the loan loss provisioning behaviour during the transition from IAS 39 to IFRS 9 for a sample of 403 banks in 27 countries in European Union. The objective of the study is to investigate whether during the first years of adoption of the new expected credit loss (ECL) impairment model banks are more en-couraged to smooth earnings and manage capital, compared to the previous in-curred loss (ICL) model. Results show that under ECL, banks adopt a more ag-gressive opportunistic behaviour in accordance with the income-smoothing and capital management approach. Management should be aware of this to implement monitoring and control systems, increasing trustworthiness of financial in-formation for investors' expectations.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"1 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73725065","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 dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale 企业知识的维度。大流行危机与数字经济之间的调查概况
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003001
R. Lombardi
{"title":"Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale","authors":"R. Lombardi","doi":"10.3280/maco2021-003001","DOIUrl":"https://doi.org/10.3280/maco2021-003001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"24 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89835383","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 dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale 利用会计数据进行财务规划:发展知识和决策支持
IF 3.3
Journal of Management Control Pub Date : 2021-11-01 DOI: 10.3280/maco2021-003002
Claudia Presti, N. Castellano, L. Marchi
{"title":"L'utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale","authors":"Claudia Presti, N. Castellano, L. Marchi","doi":"10.3280/maco2021-003002","DOIUrl":"https://doi.org/10.3280/maco2021-003002","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"170 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85419894","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
Facilitating sustainability control in SMEs through the implementation of an environmental management system 透过推行环境管理制度，促进中小企业的可持续发展管理
IF 3.3
Journal of Management Control Pub Date : 2021-10-09 DOI: 10.1007/s00187-021-00329-0
Leanne Johnstone
{"title":"Facilitating sustainability control in SMEs through the implementation of an environmental management system","authors":"Leanne Johnstone","doi":"10.1007/s00187-021-00329-0","DOIUrl":"https://doi.org/10.1007/s00187-021-00329-0","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"32 1","pages":"559 - 605"},"PeriodicalIF":3.3,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48488775","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: 10
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