IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2018-001001.html
   My bibliography  Save this article

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

Author

Listed:
  • Andrea Cardoni

Abstract

Management control studies provide a relevant body of knowledge able to support any organization in the strategy formulation, information processing and performance measurement. The suggested frameworks and tools are now proposed and implemented in a wide range of organizational contexts to face the increasing environmental discontinuity, characterized by the growing importance of strategic relationships and institutional innovations. In this scenario, the selected papers discuss some theoretical proposals and cases of implementation that could be interpreted in the knowledge transfer perspective, stimulating an analytical approach able to foster the role of management control in supporting economic and social development.

Suggested Citation

  • Andrea Cardoni, 2018. "Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuit?: a knowledge transfer matter?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 5-15.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2018-001001
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61091&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Maria Serena Chiucchi & Marco Gatti, 2015. "Editoriale. L?evoluzione degli studi di management control: un percorso nel segno della variet?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 5-8.
    2. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    3. Maria Serena Chiucchi, 2014. "Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 5-9.
    4. Martin Bennett & Jan Jaap Bouma & Elena Ciccozzi, 2004. "An institutional perspective on the transfer of accounting knowledge: a case study," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 329-346.
    5. Daniela Mancini, 2011. "L?azienda-rete e le decisioni di partnership : il ruolo del sistema informativo relazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(1), pages 65-97.
    6. Helen Lawton Smith & John Glasson & Andrew Chadwick, 2005. "The geography of talent: entrepreneurship and local economic development in Oxfordshire," Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 17(6), pages 449-478, November.
    7. Daniela Mancini, 2016. "Accounting Information Systems in an Open Society. Emerging Trends and Issues," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 5-16.
    8. E. Geoffrey Love & Peter Cebon, 2008. "Meanings on Multiple Levels: The Influence of Field‐Level and Organizational‐Level Meaning Systems on Diffusion," Journal of Management Studies, Wiley Blackwell, vol. 45(2), pages 239-267, March.
    9. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    10. Antonella Paolini & Michela Soverchia, 2017. "I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 5-14.
    11. Argote, Linda & Ingram, Paul & Levine, John M. & Moreland, Richard L., 2000. "Knowledge Transfer in Organizations: Learning from the Experience of Others," Organizational Behavior and Human Decision Processes, Elsevier, vol. 82(1), pages 1-8, May.
    12. Marco Gatti & Maria Serena Chiucchi, 2017. "Context matters - Il ruolo del contesto negli studi di controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 5-10.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    2. Cristiana Cattaneo & Chiara Oppi, 2023. "Multidimensionalit? e multidisciplinariet? nell?Hospital-Based Health Technology Assessment: quale ruolo per il controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 187-211.
    3. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    4. Luciano Marchi, 2019. "Governo delle aziende e creazione di valore: da una prospettiva finanziaria ad una prospettiva economico-sociale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 5-16.
    5. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.
    6. Sebastiano Cupertino & Gianluca Vitale & Angelo Riccaboni, 2018. "L?impatto dei Big Data sulle attivit? di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 59-86.
    7. Anna Maria Arcari, 2018. "Preventing crises and managing turnaround processes in SMEs The role of economic measurement tools," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 131-155.
    8. Francesco Badia & Graziana Galeone & Simona Ranaldo, 2021. "La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 57-80.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.
    2. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.
    3. Luca Mazzara & Francesco Bergamaschi & Giulia Leoni, 2022. "Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un?analisi sistematica della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 91-116.
    4. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    5. Simona Alfiero & Laura Broccardo & Massimo Cane & Alfredo Esposito, 2018. "High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 87-110.
    6. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    7. Kastberg, Gustaf, 2014. "Framing shared services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 743-756.
    8. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    9. Luis Silva Domingo & Teresa Canet-Giner & Ana Redondo-Cano, 2011. "Management control paths: applying levers of control in interorganisational relationships," Documentos de Investigación 65, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
    10. Lorino, Philippe & Mourey, Damien, 2013. "The experience of time in the inter-organizing inquiry: A present thickened by dialog and situations," Scandinavian Journal of Management, Elsevier, vol. 29(1), pages 48-62.
    11. Reusen, Evelien & Stouthuysen, Kristof, 2017. "Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 22-35.
    12. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    13. Arianna Petrosino & Daniela Mancini & Stefano Garzella & Rita Lamboglia, 2018. "La Business Intelligence e la Business Analytics nell?era dei Big Data: una analisi della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 31-58.
    14. Francesca Maria Cesaroni & Annalisa Sentuti, 2019. "Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 17-44.
    15. Gisele de Campos Ribeiro & Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky, 2019. "The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Post-Print hal-01700970, HAL.
    16. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
    17. Raffaele Trequattrini & Alessandra Lardo & Benedetta Cuozzo & Myriam Cano Rubio, 2017. "Intellectual Capital as driver for controlling managers? performance. An innovative approach," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 123-142.
    18. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
    19. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
    20. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2018-001001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.