Antonella Paolini

Integrated data management: New perspectives for management control


Fascicolo: 2 Suppl. / 2022

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.

Il volume ha l’obiettivo di offrire lo stato dell’arte in tema di monitoraggio e management delle performance negli atenei statali italiani; in particolare sono approfondite alcune tematiche e problematiche di controllo della gestione universitaria e proposte soluzioni a problemi importanti come, ad esempio, il passaggio da un approccio formale a uno sostanziale, particolarmente periglioso in organizzazioni professionali e ad alta autonomia professionale.

cod. 10388.12

The recent exercise of Evaluation of Quality and Research boosted by the Italian Agency for the Evaluation of University and Research has reopened reflections on the evaluation methods, including the bibliometric ones. The purpose of this paper is to analyse the impact factor as the main instrument of bibliometric evaluation, "old" in the field of natural and technological sciences but recently introduced by Law and by the Agency also for business and economic disciplines (Bonaccorsi, 2012). The reflections proposed come to the conclusion that the impact factor is not suitable and then it is proposed a new indicator capable of taking into account the usefulness for all users (both primary and secondary): the real impact factor.

Antonella Paolini, Michela Soverchia

Le università statali italiane verso la contabilità economico-patrimoniale ed il controllo di gestione


Fascicolo: 3 / 2013

The paper analyses the accounting, financial reporting and management control systems of the Italian public universities, in the light of the new legislation (Law 240/2010 and Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a detailed description of the current situation of Italian public universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities have done appropriate efforts to realise this important accounting and managerial changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 Italian public universities during the first half of 2013. Survey results indicate that currently not many universities have budgeting and accounting reporting systems aligned with the new legislation. However, most of them have executed different types of efforts for the transition process and for the fulfillment of the 1st January 2014 deadline.

Luciano Marchi, Daniela Mancini

Gestione informatica dei dati aziendali

La gestione dei dati contabili mediante strumenti informatici è una delle sfide che le aziende devono accettare e governare. Il volume esamina le diverse fasi del processo informativo-decisionale: la selezione e l’acquisizione dei dati contabili mediante strumenti software gestionali integrati; l’analisi dei dati consuntivi mediante strumenti software per la gestione delle basi di dati; l’elaborazione dei dati per la costruzione e il controllo di scenari prospettici mediante i programmi software di gestione dei fogli elettronici…

cod. 361.25

Gli impatti più significativi dell’applicazione dei principi contabili internazionali IAS/IFRS sui sistemi di controllo interno e, in particolare, sui sistemi di: corporate governance e risk management, reporting, costing, budgeting e business planning, sistemi informativi e procedure organizzative. Un contributo interessante per ampliare la comprensione delle novità introdotte dai principi contabili internazionali e delle implicazioni legate all’uso delle informazioni a essi correlate.

cod. 365.575