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Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises? network "agreement"

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  • Andrea Cardoni

Abstract

This paper aims to explore the nature, the role and the main features of business planning and management accounting processes in strategic networks, with particular reference to alliances formalized through the network "agreement" recently defined by the Italian government with law n. 122/2010. Despite the theoretical importance of the issues above mentioned, there has been little empirical research specifically related to these topics. In addition no theoretical and empirical research is still available to evaluate the managerial and accounting implications of the new legal framework established by the Italian government. After having defined the theoretical and institutional framework, this study performs a comparative case study on fifty network "agreements" formalized under the new law, with the purpose of exploring the theoretical and practical implications of an emerging phenomenon in its preliminary stage.

Suggested Citation

  • Andrea Cardoni, 2012. "Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises? network "agreement"," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(suppl. 3), pages 91-116.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-su3005
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    Cited by:

    1. Daniela Mancini, 2016. "Accounting Information Systems in an Open Society. Emerging Trends and Issues," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 5-16.
    2. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    3. Valeria Cataldo, 2015. "Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 23-48.
    4. Patrizia Pastore & Antonio Ricciardi & Silvia Tommaso, 2020. "Contractual networks: an organizational model to reduce the competitive disadvantage of small and medium enterprises (SMEs) in Europe’s less developed regions. A survey in southern Italy," International Entrepreneurship and Management Journal, Springer, vol. 16(4), pages 1503-1535, December.
    5. Giovanni Bronzetti & Romilda Mazzotta, 2015. "Business succession and Intellectual Capital Management in family firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 45-72.
    6. 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.
    7. Selena Aureli & Mara Del Baldo, 2016. "Peformance Appraisal of Business Networks. How Small and Medium Enterprises Define and Monitor Network Objectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 35-58.
    8. Palmira Piedepalumbo & Concetta Metallo & Daniela Mancini, 2017. "La Network Governance a supporto dell?Open Innovation: un?analisi della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 79-94.
    9. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
    10. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
    11. Andrea Cardoni & Filippo Zanin & Francesca Bartolacci & George H. (Jody) Tompson, 2018. "Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 17-44.
    12. 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.
    13. Andrea Venturelli & Fabio Caputo & Simone Pizzi, 2018. "L?impatto del contratto di rete nei processi di internazionalizzazione: alcune evidenze empiriche sulle PMI italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 61-83.
    14. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.

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