Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter?

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Andrea Cardoni
Anno di pubblicazione 2018 Fascicolo 2018/1
Lingua Italiano Numero pagine 11 P. 5-15 Dimensione file 174 KB
DOI 10.3280/MACO2018-001001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

;

Keywords:Management control, strategic relationships, innovation, performance measurement, knowledge transfer.

  1. Amason A. (1996), Distinguishing the effects of functional and dysfunctional conflict on strategic decision making: resolving a paradox for top management teams, Academy of Management Journal, 39, pp. 123-148. DOI: 10.2307/256633
  2. Anthony RN (1965), Planning and control systems: a framework for analysis, Boston, Harvard Business School Division of Research.
  3. Argote L., Ingram P., Levine J.M., Moreland R.L. (2000), Knowledge transfer in organizations: Learning from the experience of others, Organizational behavior and human decision processes, 82(1), pp. 1-8.
  4. Ax C., Greve J. (2017), Adoption of management accounting innovations: Organizational culture compatitibilty and perceived outocomes, Management Accounting Research, 34, pp. 59-74.
  5. Bennet M., Bouma J.J., Ciccozzi E. (2004), An istitutional perspective on the transfer of accounting knowledge: a case study, Accounting Education, 13, 3. DOI: 10.1080/096392804200027380
  6. Bertini U. (2012), Il governo dell’azienda, la politica aziendale e le strategie, Sinergie, 87.
  7. Bihimani A. (2009), Risk management, corporate governance and management accounting: emerging interdependencies, Editorial Manage Account Research, 20, pp. 2-5.
  8. Bititci U.S., Carrie A.S., McDevitt L.G. (1997), Integrated performance measurement systems: a development guide, International Journal of Operations and Production Management, 17, 5, pp. 522-535. DOI: 10.1108/01443579710167230
  9. Caglio A., Ditillo A. (2008), A review and discussion of management control in inter-firm relationships: Achievements and future directions, Accounting, Organizations and Society, 33, pp. 868-989.
  10. Carayannis E.G., Campbell D.F. (2009), Mode 3'and'Quadruple Helix': toward a 21st century fractal innovation ecosystem, International Journal of Technology Management, 46(3-4), pp. 201-234. DOI: 10.1504/IJTM.2009.023374
  11. Chanegrih T. (2008), Applying a typology of management accounting change: A research note, Management Accounting Research, 19, pp. 278-285.
  12. Chiucchi M.S. (2014), Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research, Management Control, 3, pp. 5-9. DOI: 10.3280/MACO2014-003001
  13. Chiucchi M.S., Gatti M. (2015), L’evoluzione degli studi di management control: un percorso nel segno della varietà, Management Control, 1, pp. 5-8. DOI: 10.3280/MACO2015-003003
  14. Cinquini L., Nørreklit H. (2015), “Management Control” Special Issue: Research perspectives in Performance Management, Management Control, Special Issue 2, pp. 5-12. DOI: 10.3280/MACO2015-002001
  15. Copley F.B. (1923), Frederick W. Taylor: father of scientific management, New York, Harper.
  16. D’Alessio L. (2008), Le aziende pubbliche. Management, Programmazione e Controllo, Napoli, Liguori.
  17. DeMartini C. (2014), Performance Management Systems. Design, Diagnosis and Use, Berlin, Springer-Verlag.
  18. Etzkovitz H. (2008), The Triple Helix, London, Routledge.
  19. Flatten T.C., Greve C.I., Brettel M. (2011), Absorptive Capacity and Firm Performance in SMEs: The Mediating Influence of Strategic Alliances, European Management Review, 8, 3, pp. 137-152.
  20. Garrison R.H. (1991), Managerial accounting, Irwin, Homewood.
  21. Gatti M., Chiucchi M.S. (2017), Context matters. Il ruolo del contesto negli studi di controllo di gestione, Management Control, 3, pp. 5-10. DOI: 10.3280/MACO2017-003001
  22. Giovannoni E., Maraghini M.P., Riccaboni A. (2011), Transmitting Knowledge Across Generations: The role of Management Accounting Practice, Family Business Review, 24, 2, pp. 126-150.
  23. Hakansson H., Ford D., Gadde L.E., Shenota I., Waluszewski A. (2009), Business in Networks, New York, John Wiley & Sons Ltd.
  24. Hines R.D. (1989), Financial Accounting Knowledge, Conceptual Framework Projects and the Social Costruction of the Accounting Profession, Accounting, Auditing & Accountability Journal, 2, 2. DOI: 10.1108/09513578910132268
  25. Johnson H.T., Kaplan R.S. (1987), Relevance lost: the rise and fall of management accounting, Boston, Harvard Business School.
  26. Kaplan R.S. (1983), Measuring manufacturing performance: a new challenge for managerial accounting research, Account Rev, 58, pp. 686-705. DOI: 10.1007/978-1-4899-7138-8_14
  27. Kaplan R.S., Norton D.P. (1996), Using the scorecard as a strategic management system, Harv Bus Rev, 74, pp. 75-85.
  28. Lawton-Smith H., Glasson J., Chadwick A. (2005), The geography of talent: entrepreneurship and local economic development in Oxfordshire, Entrepreneurship & Regional Development, 17(6), pp. 449-478.
  29. Liyanage C., Elhag T., Ballal T., Li Q. (2009), Knowledge communication and translation – a knowledge transfer model, Journal of Knowledge management, 3(3), pp. 118-131. DOI: 10.1108/13673270910962914
  30. Love E.G., Cebon P. (2008), Meaning on multiple levels: the influence of field-level and organizational-level meaning systems of diffusion, Journal of Management Studies, 2, 45, pp. 239-267.
  31. Mancini D. (2011), L’azienda-rete e le decisioni di partnership: il ruolo del Sistema informative relazionale, Management Control, 1, pp. 65-97.
  32. Mancini D. (2016), Accounting Information Systems in an Open Society. Emerging Trends and Issues, Management Control, 1, pp. 5-16. DOI: 10.3280/MACO2016-001001.
  33. Mussari R., D’Alessio L., Sostero U. (2015), Il nuovo sistema contabile delle università, Azienda Pubblica, 28, 3, pp. 227-246.
  34. Neely A, Gregory M., Platts K. (1995), Performance measurement system design: A literature review and research agenda, International Journal of Operations & Production Management, 15, 4, pp. 80-116, DOI: 10.1108/01443579510083622
  35. Paolini A., Soverchia M. (2017), I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane, Management Control, 1, pp. 5-14. DOI: 10.3280/MACO2017-00100
  36. Pavan A., D’Onza G., Supino E. (2013), Innovare I sistemi di controllo e di governance per gestire il cambiamento, Management Control, Special Issue 2, pp. 5-7. DOI: 10.3280/MACO2013-002001
  37. Tomkins C. (2001), Interdependecies, trust and information in relationship, alliances and networks, Accounting, Organizations and Society, 26, pp. 161-191. DOI: 10.1016/S0361-3682(00)00018-0

  • Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability Andrea Cardoni, Filippo Zanin, Giulio Corazza, Alessio Paradisi, in Sustainability /2020 pp.2594
    DOI: 10.3390/su12072594
  • Preventing crises and managing turnaround processes in SMEs The role of economic measurement tools Anna Maria Arcari, in MANAGEMENT CONTROL 3/2018 pp.131
    DOI: 10.3280/MACO2018-003007
  • L'impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana Sebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni, in MANAGEMENT CONTROL 3/2018 pp.59
    DOI: 10.3280/MACO2018-003004
  • La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un'azienda di trasporto pubblico locale Francesco Badia, Graziana Galeone, Simona Ranaldo, in MANAGEMENT CONTROL 1/2021 pp.57
    DOI: 10.3280/MACO2021-001004
  • Multidimensionalità e multidisciplinarietà nell'Hospital-Based Health Technology Assessment: quale ruolo per il controller? Cristiana Cattaneo, Chiara Oppi, in MANAGEMENT CONTROL 2/2023 pp.187
    DOI: 10.3280/MACO2023-002009
  • La Business Intelligence e la Business Analytics nell'era dei Big Data: una analisi della letteratura Arianna Petrosino, Daniela Mancini, Stefano Garzella, Rita Lamboglia, in MANAGEMENT CONTROL 3/2018 pp.31
    DOI: 10.3280/MACO2018-003003
  • Management Control: il "gattopardo" per il governo aziendale Maria Pia Maraghini, in MANAGEMENT CONTROL 3/2018 pp.5
    DOI: 10.3280/MACO2018-003001

Andrea Cardoni, Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter? in "MANAGEMENT CONTROL" 1/2018, pp 5-15, DOI: 10.3280/MACO2018-001001