MANAGEMENT CONTROL


Peer Reviewed Journal
MANAGEMENT CONTROL
3 issues per year , ISSN 2239-0391 , ISSNe 2239-4397
Printed issue price (also old issues): € 36,50
E-book issue price (also old issues): € 32,00

Subscription fees 2022
Institutional subscriber, companies:
Print (VAT included): Italy € 103,50;Other countries € 155,50;
Online only (VAT excluded):  € 113,50;

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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: rivistaMC@ec.unipi.it.

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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They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS; Publishers – Portico.

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 Acquista il fascicolo in e-book Issue available as e-book


Issue 3/2021 
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Claudia Presti, Nicola Castellano, Luciano Marchi, L’utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale (Accounting Data for Business Planning: Knowledge Generation and Decision Support Systems)
Ilenia Ascani, Marco Gatti, Maria Serena Chiucchi, Pandemia e sistema di budgeting: quali effetti sulla figura del controller? (Pandemic and Budgeting: What are the Impacts on the Management Accountant’s Role?)
Riccardo Macchioni, Alessandra Allini, Martina Prisco, Expected credit losses and managerial discretion. Current practices and future challenges
Francesca Manes Rossi, Luca Ferri, Annamaria Zampella, Adele Caldarelli, La disclosure nei piani anticorruzione degli enti locali in Italia (Disclosure on Anticorruption Strategies in Italian Local Governments)
Rosa Lombardi, Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale (The Dimensions of Corporate Knowledge. Profiles of Investigations between Pandemic Crisis and Digital Economy)
Salvatore Madonna, Greta Cestari, Francesca Giuliani, Asset revaluation: scelte manageriali in tempo di crisi (Asset Revaluation: Management During the COVID-19 Crisis)
Guido Migliaccio, Maria Fulvia Arena, Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani (Benchmarking for Performance Control: Results of a Research in the Italian tanning Districts)
Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Alberto Manzari, Pavlo Brin, The strength of weak rings: Teams performance measurement and management in sport


Issue suppl. 2/2021 
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Giuseppe Catturi, Potere aziendale, pandemia e smart working (Power in the firm, pandemic, and smart working)
Riccardo Giannetti, Lino Cinquini, Mario Rapaccini, La valutazione degli investimenti in industria 4.0: oltre l’old wine in new bottles (Evaluating Industry 4.0 investments: Beyond the old wine in new bottles)
Daniela Sorrentino, Pasquale Ruggiero, Riccardo Mussari, Performance e co-produzione dei servizi pubblici: la problematica della misurazione (Performance and co-production of public services: The measurement issue)
Laura Berardi, Laurie Mook, Michele A. Rea, Third sector accounting reform and integrated social accounting for Italian social economy organizations
Marco Vedovato, Antonio Costantini, Alessio Ministeri, La valutazione del margine delle commesse pluriennali. Il caso Permasteelisa Group (The evaluation of multi-year contracts economic margin: The Permasteelisa Group case study)
Silvia Fissi, Francesco Grazzini, L’utilizzo dei Social Media durante la pandemia da COVID-19: un nuovo strumento per la gestione del rischio sanitario? (The use of social media during the COVID-19 pandemic: A new instrument for managing health risks?)
Francesca Francioli, Alberto Quagli, Management accounting change and the rise of Vespa (1884-1965)
Rebecca Levy Orelli, Filippo Zanin, Governing the firm: Innovation, performance and risk
Domenica Lavorato, Rita Lamboglia, Daniela Mancini, La relazione tra rischio reputazionale e controllo-guida: possibili linee di ricerca (The relationship between reputational risk and management control: Implications for future research)
Enzo Bivona, Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided (Fostering multi-sided platform-business growth and crisis prevention using a dynamic business modeling perspective)
Enrico Deidda Gagliardo, Luca Papi, Giorgia Gobbo, Riccardo Ievoli, Qualità e coerenza degli strumenti di programmazione e rendicontazione delle performance dei Ministeri (Performance in the Italian ministries: Quality and coherence of performance plans and reports)
Franco Cescon, Luca Grassetti, Financial control and business strategy in start-up companies: An empirical analysis
Paola Paoloni, Antonietta Cosentino, Barbara Iannone, L’attitudine delle imprese al cambiamento durante le crisi sistemiche. Spunti dal settore agroalimentare (Change on relational capital during systemic crises: Evidence from the agrifood sector)
Sabrina Gigli, Laura Mariani, Angelo Paletta, Management accounting and governance implications: The case of the University of Bologna


Issue 2/2021 
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Nicola Castellano, Carsten Felden, Management Control Systems for Sustainability and Sustainability of Management Control Systems
Nicoletta Fadda, Gianfranco Pischedda, Ludovico Marinò, katia Corsi, Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio (Sustainable-oriented management as a resilience factor of firms: A case study)
Cristiana Buscarini, Fabio Cerroni, Livia Scarnecchia, Il ruolo delle matrici di "Materialità" e di "Performance" per il controllo della sostenibilità (Control tools for a sustainability-oriented governance: The materiality matrix and the sustainability performance matrix)
Luca Ianni, Gianluca Marullo, Stefania Migliori, Francesco De Luca, I modelli predittivi della crisi e dell’insolvenza aziendale. Una systematic review (Financial distress and insolvency prediction models: A systematic review)
Luciano Marchi, Temi e medodologie di ricerca nell’area Management Control: stato dell’arte e prospettive (Research topics and methodologies on Accounting and Management Control: Critical perspectives)
Chiara Oppi, Cristina Campanale, Lino Cinquini, Il problema dell’ambiguità nei sistemi di misurazione della performance nel settore pubblico: un’analisi della letteratura internazionale (The problem of ambiguity in Performance Measurement Systems in the Public Sector: An analysis of the international literature)
Matteo Molinari, Maria Pia Maraghini, Angelo Riccaboni, Reporting di Sostenibilità e Controllo Manageriale: L’esperienza di Edison S.p.A. (Sustainability disclosure and management control: The experience of Edison S.p.A.)
Silvia Cantele, Giacomo Troisi, Bettina Campedelli, Le società Benefit in Italia: un’analisi sulla diffusione e sulle prassi di rendicontazione (Benefit Corporations in Italy: An analysis on their diffusion and reporting practices)
Filippo Zanin, Giulio Corazza, Scenario planning, strategia e performance. Evidenze empiriche in contesti complessi (Scenario planning, strategy and performance. Evidence from complex settings)
Fabio Santini, Gli "effetti indesiderati" dell’accounting come "scienza". Riflessioni sulla metodologia di ricerca nel management accounting and control (Accounting as a science: Reflection on the research methodology in Management Accounting and Management Control)


Issue suppl. 1/2021 
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Rosa Lombardi, Raffaele Trequattrini, Federico Schimperna, Myriam Cano-Rubio, The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review
Andrea Cappelli, Iacopo Cavallini, The Potential of Big Data Analysis in the Shipbuilding Industry: A Way of Increasing Competitiveness
Patrizia Di Tullio, Matteo La Torre, Diego Valentinetti, Michele A. Rea, Toward performance measurement systems based on business models
Silvia Macchia, Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative
Marco Montemari, Christian Nielsen, Big data for business modeling: Towards the next generation of performance measurement systems?
Grazia Dicuonzo, Francesca Donofrio, Antonio Fusco, Vittorio Dell’Atti, Big data and artificial intelligence for health system sustainability: The case of Veneto Region
Paola Vola, Lorenzo Gelmini, Lucrezia Songini, What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports
Valentina Beretta, Chiara Demartini, Sara Trucco, The perceived managerial discretion: A methodological perspective


Issue 1/2021 
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Domenico Raucci, Manuela Paolini, Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche. Una verifica empirica (Job Satisfaction and Work Engagement in the Budgeting Practices of Public Healthcare Organizations. An empirical analysis)
Francesco Badia, Graziana Galeone, Simona Ranaldo, La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un’azienda di trasporto pubblico locale (Covid-19 Crisis as a Crash-Test for Control Systems: A local public transport company case)
Daniela Mancini, Giuseppina Iacoviello, Manuel De Nicola, L’impatto della crisi pandemica sui sistemi di controllo di gestione: un’analisi empirica (Covid-19 Crisis and Management Control Systems: A multi-case study comparison)
Cristiana Cattaneo, Sara Sonzogni, Management control systems package e turnaround: un caso aziendale (Management Control Systems Package and Turnaround: A case study)
katia Corsi, Il lato umano del controllo per fronteggiare la crisi (The human side of control to face crisis)
Gianni Onesti, Il ruolo degli aspetti comportamentali e culturali del controllo di gestione: un’analisi comparativa a livello internazionale (Management Control System: The role of behavioral heterogeneity in firms across different countries)
Barbara Iannone, Carlo Piretti, L’approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese (An integrated approach to Corporate Control during an "exceptional" Crisis Period. The Farnese Group case)
Nicola Castellano, Lorenzo Leto, Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo (Performance Measurement Systems implementation in small and mediumsized companies: An organizational change perspective)
Michele Bertoni, Bruno De Rosa, Paola Rossi, "Early Warnings": incremento nella capacità di risposta o perdita di rilevanza? (Early Warnings: An increase in responsiveness or loss of relevance?)


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