Peer Reviewed Journal
3 issues per year , ISSN 2239-0391 , ISSNe 2239-4397
Printed issue price (also old issues): € 35,50
E-book issue price (also old issues): € 31,00

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The aim of the Management Control journal is to communicate the results of high quality theoretical and empirical studies. The journal publishes articles that have international appeal and are able to integrate the traditional values of Italian researches in the field of accounting and business administration with the recent studies carried out in the international context. Thus, the Management Control journal intends to encourage the process of internationalization of academic researches.
The articles must be methodologically and theoretically sound and should deal with one of the themes that fall in the broad area of management control systems. The editors consider articles for publication which fit into one or more of the following categories:

1. Planning and Budgeting Processes, including Scenario Analysis and Forecasting;

2. Cost and Performance Accounting and Management;

3. Management Information System, including Recording and Reporting;

4. Management Audit;

5. Link between Management Control Systems and Strategy;

6. Control and New Forms of Organization;

7. Control, Power and Culture;

8. Risk Management;

9. Link between Theory and Practice;

10. Research Methods for Management Control;

11. International Best Practices.

The articles will be submitted to a double blind review. Preliminarily, an initial assessment will be carried out by the Editor-in-chief to verify if the article fits with the aim/scope of the journal.

Editor-in-Chief: Luciano Marchi (University of Pisa).

Co-Editors: Maria Serena Chiucchi (Univ. Politecnica delle Marche, Italy), Paolo Collini (Univ. of Trento, Italy), Giuseppe D’Onza (Univ. of Pisa, Italy), Elena Giovannoni (Royal Holloway, UK), Rosa Lombardi (Univ. of Roma La Sapienza, Italy), Daniela Mancini (Univ. of Teramo, Italy).

Editorial Board: Stefano Adamo (Salento University, Italy), Simona Alfiero (Univ. of Torino, Italy), Carmen Aranda (Univ. of Navarra, Spain), Selena Aureli (Univ. of Bologna, Italy), Stefano Azzali (Univ. of Parma, Italy), Francesco Badia (Univ. of Bari, Italy), Federico Barnabè (Univ. of Siena, Italy), Francesca Bartolacci (Univ. of Macerata, Italy), Carmine Bianchi (Univ. of Palermo, Italy), Enzo Bivona (Univ. Of Palermo, Italy), Cristiano Busco (Luiss Univ. of Rome, Italy), Adele Caldarelli (Univ. of Napoli Federico II, Italy), Bettina Campedelli (Univ. of Verona, Italy), Valter Cantino (Univ. of Torino, Italy), Andrea Cardoni (Univ. of Perugia, Italy), Nicola Castellano (Univ. of Pisa, Italy), Bino Catasus (Stockholm Univ., Sweden), Cristiana Cattaneo (Univ. of Bergamo, Italy), Iacopo Cavallini (Univ. of Pisa, Italy), Fabrizio Cerbioni (Univ. of Padova, Italy), Francesca Cesaroni (Univ. of Urbino, Italy), Massimo Ciambotti (Univ. of Urbino, Italy), Lino Cinquini (S. Anna Advanced Studies, Pisa), Christian Corsi (Univ. of Teramo, Italy), Katia Corsi (Univ. of Sassari, Italy), David J. Collison (Univ. of Dundee, UK), Francesca Culasso (Univ. Of Torino, Italy), Suresh Cuganesan (Univ. of Sydney, Australia), Luca Del Bene (Politecnica delle Marche, Italy), Charl De Villiers (Auckland Univ., New Zealand), Grazia Dicuonzo (Univ. of Bari, Italy), Angelo Ditillo (Bocconi University, Italy), Fabio Donato (Univ. of Ferrara, Italy), John Dumay (Macquarie Univ., Australia), Isabella Fadda (Univ. of Cagliari, Italy), Bruno Franceschetti (Univ. of Macerata, Italy), Stefano Garzella (Univ. of Napoli Parthenope, Italy), Marco Gatti (Politecnica delle Marche, Italy), Riccardo Giannetti (Univ. of Pisa, Italy), Francesco Giunta (Univ. of Firenze, Italy), Elena Gori (Univ. of Firenze, Italy), Giulio Greco (Univ. of Pisa, Italy), James Guthrie (Macquarie Univ, Sydney, Australia), Fabio La Rosa (Univ. of Catania, Italy), Rita Lamboglia (Univ. of Napoli Parthenope, Italy), Matteo La Torre (Univ. of Pescara, Italy), Nicola Lattanzi (IMT School of Advanced Studies Lucca, Italy), Arianna Lazzini, (Univ. of Modena, Italy), Antonio Leotta (Univ. of Catania, Italy), Teemu Malmi (Aalto Univ., Finland), Maria Pia Maraghini (Univ. of Siena, Italy), Stefano Marasca (Politecnica delle Marche, Italy), Raffaele Marcello (Pegaso Univ., Italy), Alessandro Marelli (Univ. of Teramo, Italy), Maurizio Massaro (Univ. of Venezia, Italy), Carol J. McNair (Babson College, USA), Klaus Moeller (St. Gallen Univ. Switzerland), Marco Montemari (Politecnica delle Marche, Italy), Riccardo Mussari (Univ. of Siena, Italy), Andreas I. Nicolaou (Bowling Green State Univ., USA), Christian Nielsen (Aalborg Univ., Denmark), Hanne Norreklit (Aarthus Univ., Denmark), Rebecca Levy Orelli (Univ. of Bologna, Italy), Antonella Paolini (Univ. of Macerata, Italy), Aldo Pavan (Univ. of Cagliari, Italy), Alberto Quagli (Univ. of Genova, Italy), Silvana Revellino (London School of Economics, UK), Angelo Riccaboni (Univ. of Siena, Italy), Carmela Rizza (Univ. Of Catania, Italy), Davide Rizzotti (Univ. of Catania, Italy), Pasquale Ruggiero (Univ. of Siena, Italy), Meir Russ (Univ. of Wisconsin, Green Bay, USA), Fabio Santini (Univ. of Perugia, Italy), Gerrit Sarens (Univ. de Louvain, Belgium), George Selim (CASS Business School, UK), Riccardo Silvi (Univ. of Bologna, Italy), Matti Skoog (Abo Akademi, Finland), Lucrezia Songini (Univ. of East Piemonte, Italy), Michela Soverchia (Univ. of Macerata, Italy), Claudio Teodori (Univ. of Brescia, Italy), David W. Young (Boston University School of Management, USA), Filippo Zanin (Univ. of Udine, Italy).

Editorial Office: Alessandra Goti, Department of Economics and Management, University of Pisa, Via C. Ridolfi, 10 - 56124 Pisa. Phone: +39.050-2216.345, Fax. +39.050-22216.468, email:

La Rivista utilizza una procedura di referaggio doppiamente cieco (double blind peer review process), i revisori sono scelti in base alla specifica competenza. L’articolo verrà inviato in forma anonima per evitare possibili influenze dovute al nome dell’autore. La redazione può decidere di non sottoporre ad alcun referee l’articolo perché giudicato non pertinente o non rigoroso né rispondente a standard scientifici adeguati. I giudizi dei referee saranno inviati all’autore anche in caso di risposta negativa.
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The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, business professionals, professional associations and representative institutions.

Articolo gratuito Free PDF Articolo a pagamento Pay per view access Issue available as e-book Issue available as e-book

Issue Suppl. 3/2012 
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Luciano Marchi, Giulio Greco, Controlling and reporting for strategy
Laura Zoni, Marco Morelli, Andrea Dossi, Does the organizational life cycle affect the Management Accounting System (MAS) change pattern? A review of case studies
Maria Serena Chiucchi, Marco Gatti, Stefano Marasca, The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective
Gennaro Oliviero, Nicola Castellano, Information Systems design for reporting and strategic purposes: Evidences from a Case Study
Andrea Cardoni, Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises’ network "agreement"
Riccardo Silvi, Monica Bartolini, Anna Raffoni, Franco Visani, Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems

Issue 3/2012 
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Luciano Marchi, Editoriale. Misurazione costi-performance: casi aziendali a confronto
Marco Giuliani, Tempo e management accounting: un caso aziendale (Accounting and time: a case study)
Adele Cardarelli, Marco Maffei, Rosanna Spanò, I sistemi di valutazione della performance dei Direttori Generali come processo trasformazionale. Un’analisi empirica dei Servizi Sanitari Regionali Italiani. (CEO performance evaluation systems as a transformational process. Empirical analysis of the Italian Regional Health Services)
Antonio Leotta, Daniela Ruggeri, I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche (Changes in performance measurement and evaluation systems in the multistakeholder context of teaching hospitals: theoretical propositions and empirical evidence)
Loris Landriani, Alessandro Scaletti, Luigi Lepore, La determinazione dei costi standard per le aziende dei trasporti pubblici locali: riflessioni e problematiche applicative (Standard costs of public transport: Theoretical analysis and empirical issues)
Francesco Capalbo, La accountability delle società partecipate dalle pubbliche amministrazioni italiane e il modello civilistico di rendicontazione: un improbabile connubio (Standard costs of public transport: Theoretical analysis and empirical issues)

Issue Suppl. 2/2012 
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Riccardo Mussari, Andrea Melis, Patrizio Monfardini, Editoriale. La creazione di valore: aspetti critici e problematiche di misurazione
Antonio Nisio, Rossella De Carolis, Stefania Losurdo, Il ciclo della performance negli Enti Locali: un’analisi empirica sull’adozione del piano della performance (Performance management in Local Governments: an empirical analysis of the adoption of the Performance Plan)
Milena Serra, Laura Mulas, Alessandra Mura, Contribuzione pubblica e creazione di Valore Aggiunto nelle imprese italiane. Un’analisi empirica (Government grants and value added creation in Italian firms. An empirical analysis)
Paola Roberta Boscolo, Michela Canobbio, Oriana Ciani, Hospital-based HTA: quale valore per la valutazione delle tecnologie nelle Aziende Sanitarie italiane? (Accounting rules and firm performance: impairment and disclosure practices related to the AFS equity investments in Italian listed banks.)
Gianluca Ginesti, Giuseppe Sannino, Polcini Paolo Tartaglia, Regole contabili e performance aziendale: impairment e disclosure degli strumenti rappresentativi di capitale AFS nei bilanci delle banche quotate italiane

Issue 2/2012 
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Rosa Alba Miraglia, Editoriale. Nuove tendenze nei sistemi di controllo e di misurazione delle performance
Graziano Coller, Paolo Collini, M. Laura Frigotto, Strategia e design del sistema di controllo (Strategy and Management Control System’s design)
Michele A. Rea, Lucia Stella, Aspetti evolutivi dell’Environmental Management Accounting: l’Activity-Based Life-Cycle Costing (Evolutions of Environmental Management Accounting: Activity-Based Life- Cycle Costing)
Carmela Rizza, Un modello di connessione tra finalità strategiche e misure di performance nelle relazioni interorganizzative. Approcci teorici ed evidenze empiriche (A model to connect strategical aims and performance measures of interorganizational relationships)
Anna Maria Nati, Il Museo Internazionale delle Ceramiche in Faenza: il sistema delle misurazioni (The Museo Internazionale delle Ceramiche in Faenza: the measurement system)
Pietro Marigonda, Il sistema bibliotecario dell’Università IUAV di Venezia: il sistema delle misurazioni (The library of IUAV University in Venice: the measurement system)

Issue 1/2012 
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Luciano Marchi, Editoriale. Il controllo di gestione nella prospettiva relazionale e la sua evoluzione nelle aziende di servizi
Pezzillo Iacono Pezzillo, Vincenza Esposito, Riccardo Mercurio, Controllo manageriale e regolazione dell’identità organizzativa: la prospettiva dei Critical Management Studies (Managerial control and identity regulation: a critical perspective)
Maurizio Massaro, Andrea Moro, Mike Lucas, Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia (Formal and informal controls in the innovation networks. A model of the link between the control levers and the trust factors)
Silvia Cantele, Martina Martini, Bettina Campedelli, Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo? (Italian universities and management control tools: where are we?)
Fabio Donato, Barbara Sibilio, Politiche e management del Patrimonio Culturale nelle diverse prospettive del valore. Strumenti e metodi di misurazione e valutazione
Francesco Badia, Fabio Donato, Il sistema di misurazione del Museo Nazionale della Scienza e della Tecnologia "Leonardo da Vinci" di Milano (The measurement system of the National Museum of Science and Technology "Leonardo da Vinci")
Mariarita Pierotti, "Teatro alla Scala" di Milano. Il sistema di misurazione delle performance ("Teatro alla Scala" in Milan. The performance measurement system)

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