LIBRI DI MONICA BARTOLINI

Monica Bartolini

Il bilancio d'esercizio

Principi contabili nazionali e internazionali a confronto, informazioni non finanziarie e report integrato. Aggiornato ai D. Lgs. n. 139/2015 e n. 254/2016

Il volume intende descrivere il dettato aggiornato al 2017 di codice civile e principi contabili nazionali e internazionali IAS/IFRS, con riferimento alle principali poste del bilancio d’esercizio. Il testo si caratterizza nel trattare temi di natura contabile in chiave comparativa – contrapponendo principi contabili nazionali e internazionali – e avendo cura di porre l’accento sui riflessi gestionali delle differenze di trattamento previste dalle due normative.

cod. 367.105

Giuseppe Savioli, Monica Bartolini

Contabilità d'impresa

Il testo presenta la rilevazione in contabilità generale delle principali operazioni di gestione, di assestamento, chiusura e riapertura dei conti di un’impresa in funzionamento. Partendo dalla considerazione che l’obiettivo primario della contabilità generale consiste nel consentire la periodica determinazione del reddito d’esercizio e la rappresentazione del capitale di funzionamento, si è curato in modo particolare il collegamento tra le singole operazioni di gestione e il bilancio.

cod. 361.57

Riccardo Silvi, Monica Bartolini, Anna Raffoni, Franco Visani

Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems

MANAGEMENT CONTROL

Fascicolo: Suppl. 3 / 2012

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific contexts of implementation. This paper introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. Based on an exploratory survey on a group of global companies, the paper highlights the importance of measurement not fully delivered by current PMS, together with a first examination of the implementation of BPA in practice. The analysis shows a low level of adoption of BPA both for strategic and operational decisions. At the same time, companies adopting BPA have a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show the presence of the two clusters with very different approaches to performance measurement. The "advanced" one is characterized by the implementation of Business Intelligence tools, together with advanced management accounting and PMS approaches. Compared with the "basic" one, the "advanced" cluster shows a higher perception of BPA effectiveness in supporting the decision-making process and also a higher satisfaction for the contribution provided by the information system to the management action.

Riccardo Silvi, Monica Bartolini, Anna Raffoni, Franco Visani

Business Performance Analytics: il valore emergente nei sistemi di management accounting

MANAGEMENT CONTROL

Fascicolo: 3 / 2011

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. This article is based on an exploratory survey involving a sample of global companies. The empirical evidence highlights the importance of measurement and an extended dissatisfaction with current PMS. As for the implementation of BPA in practice, the results show a low level of adoption, both for strategic and operational decisions. At the same time, companies adopting BPA declare a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show two clusters of companies with very different approaches to performance measurement. Only the "advanced" are characterized by the implementation of tools of Business Intelligence, together with advanced management accounting and PMS approaches. This "advanced" approach also results in a higher perception of BPA effectiveness in supporting the decision-making process.

Riccardo Silvi, Monica Bartolini

The role of performance indicators in management commentary

FINANCIAL REPORTING

Fascicolo: Suppl. 3 / 2011

Recent literature on financial reporting underlines that, in order to meet the changing needs of business reporting users, more information with a forward-looking perspective should be provided, with a focus on those factors that are responsible for longer- term value, including non-financial measurers. This article hence focuses on the importance of Key Performance Indicators (KPIs) in Management Commentary (MC). Through content analysis, we examine a sample of 111 reports from around the world (following different local and/or international regulations). The paper explores how organizations in practice use KPIs for external purposes, first investigating to what extent KPIs provide the information required by the MC frameworks, and, secondly, whether such KPIs have the suggested characteristics. Results show that although KPIs seem to potentially play a valuable and recognized role in providing the information required by the different MC frameworks, a large number of companies have not provided an effective and balanced picture of the drivers and factors that will lead their future performance. This paper contributes to the scarce research on the effectiveness of different approaches to regulate MC reports, with a specific focus on KPIs. It also highlights some critical issues concerning what and how KPI information should be produced and reported.

Giuseppe Farneti, Monica Bartolini

Sistemi di controllo manageriale e medie imprese.

Un'indagine nella provincia di Forlì-Cesena

I risultati di una ricerca svolta sul territorio provinciale di Forlì-Cesena, il cui obiettivo principale consisteva nell’indagare il ruolo dei sistemi di controllo manageriale nel tessuto imprenditoriale locale. Oggetto di analisi sono state, in particolar modo, le imprese locali di medie dimensioni.

cod. 365.747

Giuseppe Savioli

Principi contabili internazionali e Basilea 2.

L'impatto sulle PMI

I risultati di un PRIN teso a indagare se l’adozione di principi contabili internazionali sia suscettibile di dare, attraverso il bilancio, una rappresentazione sostanzialmente diversa della consistenza e degli equilibri patrimoniali, nonché delle performance gestionali delle imprese, e come tale transizione possa incidere sulla valutazione del merito creditizio ai fini di Basilea 2, atteso che il rating assegnato dagli istituti di credito si basa anche sui dati di bilancio.

cod. 365.651

Peter Hines, Riccardo Silvi

From lean to profit

Una guida operativa per aumentare il profitto dell'impresa applicando il lean thinking

Non un ulteriore trattato sui concetti di base o sui principi su cui si deve fondare un’azienda “snella”, ma una guida operativa per chiunque sia incaricato di avviare la trasformazione della propria azienda secondo i nuovi principi del LEAN THINKING (pensare snello).

cod. 100.500

Roberto De Vita, Fabio Berti

Dialogo senza paure

Scuola e servizi sociali in una società multiculturale e multireligiosa

cod. 222.2.4