Search

This paper aims to explore how accounting is implicated in strategizing innovative and sustainable projects which imply spatial reconfigurations. By combining organization and accounting studies on the interconnections between space, accounting, and strategizing, as well as drawing upon Lefebvre’s (1991) conception of space, we interpret the case of a knowledgeintensive organization. Our insights show that managers strategize spatial projects imbued with strategy ideas of open and social innovation for sustainability through three main accounting practices (i.e. “trusting numbers to objectify space”, “narrating numbers to remember the spark”, and “visualizing numbers to bridge to the future”). These practices act upon different dimensions of the spatial projects, thereby helping perform strategy within abstract spaces in which changing meanings of sustainable innovation overlap. In so doing, this paper contributes to accounting literature on accounting and strategizing as well as on accounting and space by showing that strategy ideas underlying spatial reconfigurations gain meaning through the spaces that accounting practices generate when acting upon the physical, social, and subjective dimensions of innovative and sustainable projects.

La storia economica del secolo scorso ha mostrato come specializzazione del lavoro, da un lato, e la necessità di suddividere il rischio tra più investitori, dall’altro lato, abbiano spinto al “divorzio” o, meglio, alla separazione tra la proprietà e il controllo di molte aziende. Esplorando le conseguenze della separazione tra la proprietà e il controllo, gli studi di corporate governance, tradizionalmente, hanno messo in luce i possibili conflitti tra manager e azionisti, denominati conflitti principal-agent. Inoltre, gli studi precedenti hanno riconosciuto la distribuzione della proprietà come un meccanismo utile ad alleviare suddetti conflitti. Il presente capitolo discute criticamente il ruolo della distribuzione della proprietà come meccanismo di corporate governance. In particolare, il capitolo illustra i principali conflitti principal-principal e l’eventuale ruolo della consulenza aziendalenell’alleviare le tensioni sottese

Il presente capitolo ripercorre in chiave critica lo sviluppo degli studi sui sistemi di controllo di gestione, con specifico riferimento a come è evoluta nel tempo la relazione tra tali sistemi e la strategia aziendale. L’obiettivo è quello di evidenziare come studi recenti su controllo e strategia, legati al filone teorico practice-based, possano offrire spunti interessanti nel riconfigurare tale relazione a supporto del successo aziendale.

La rendicontazione integrata si è proposta nell’ultimo decennio come la nuova “frontiera” dell’accounting ed in particolare del corporate reporting. Nonostante sia un campo di studio che possiamo definire come nuovo, esso ha dato luogo ad una letteratura copiosa che è cresciuta, probabilmente, in maniera sproporzionata rispetto alla necessaria maturazione scientifica per promuovere una riflessione teorica profonda in grado di contribuire al progresso della conoscenza. Per tale ragione, continua a rappresentare un’area stimolante e ricca di spunti di indagine anche in chiave critica. Questo capitolo si pone come obiettivo quello di investigare sul possibile ruolo che il Report Integrato può avere nel valutare in maniera adeguata, e nel perseguire in maniera efficace, il successo aziendale

The purpose of this paper is to explore the ways in which the process of advising, as well as the family firm-professional advisor relationship, can unfold over time and perform strategic work. To achieve this aim, we rely upon the experience of a family firm and its evolving relationship with an external advisor in the management accounting field. Over a period of 15 years, strategy work was performed through (and shaped by) unfolding ‘strategy spaces’ within which the advisor made use of multiple material, spatial and discursive resources. By interpreting the empirical evidence with theoretical insights from the strategy-as-practice literature, as well as from organization studies on space, we combine and add to prior studies on advising and strategizing in family business by showing how the process of advising can help bring strategy into being.

The aim of this paper is to provide insights into the early stage development of integrated reporting (IR). In particular, its purpose is to investigate whether it might represent a real new mode of corporate reporting or just a way to strengthen other financial and sustainability reports. The paper argues that connectivity of information is crucial to this distinction. Based on previous studies on corporate disclosure and on new research perspectives on IR, this paper shows the preliminary findings of a content analysis of the reports of a selected sample of companies. The first results that should be further researched highlight that more efforts need to be taken to shift IR from the traditional focus of annual financial reporting

Il contributo descrive i risultati di una ricerca riguardante la gestione del rischio delle imprese italiane quotate

Il capitolo tratta di nuovi ruoli organizzativi per il governo aziendale

Sistemi di incentivazione basati sulle performance conseguite sono ormai da tempo elementi centrali nelle pratiche di compensazione manageriale. Essi assumono una funzione determinante nel momento in cui sono riferiti a ruoli organizzativi chiave. In particolare, i piani di incentivazione annuale sono da sempre al centro del dibattito sulla loro validità, ancora più acceso dopo lo scatenarsi della recente crisi economico-finanziaria. Il presente articolo mostra i risultati di un’indagine conoscitiva, volta ad analizzare le principali dinamiche di compensazione manageriale tra le aziende italiane e ad individuare gli elementi caratterizzanti la definizione dei bonus plan.

PurposeThis paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.Design/methodology/approachThis study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.FindingsThe findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.Originality/valueThis paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focusing on words and their relationships, the authors combine textual analysis and network text analysis to examine the structure of meaning embedded in the texts of integrated reports of five organizations, which serve as empirical cases for analysis during the period 2012-2018.FindingsThe concept of IT is dynamic in its meaning since in integrated reports it is represented by referring to different objects, in the case different types of capital (i.e. financial, human, social-relational, process, organizational and commercial), which are related to each other while following different paths over time. The dynamic nature of the meaning of IT affects the semantic orientation of the reports in a mutual relationship between IT (which conveys flows of information within the reports) and integrated reports (through which flows of meaning are made visible).Originality/valueThis paper opens the way to a linguistic approach for analyzing the different concepts related to IT to make them meaningful in creating (at least temporarily) a common understanding, as well as facilitating coordination within organizations and between organizations and their environment.

Despite the growing interest in knowledge management (KM) for Higher Education Institutions (HEIs), research on this topic is still fragmented and loosely focused. This paper adds to this research by providing a state-of-the-art of the current literature and outlining overlooked areas of investigation in order to address further studies towards bridging this gap. To this purpose, through a systematic review process, 121 articles have been coded and analysed according to distinct dimensions. Findings reveal that, despite the growing trend of papers on the topic, research on KM in HEIs is still in its embryonic stage with high levels of heterogeneity and lack of wider theoretical constructs. Furthermore, a thematic analysis highlights six main research concepts, from which this paper derives a comprehensive framework integrating the key issues from the literature and suggesting new possible research avenues in the field.

Sebbene la consulenza aziendale di strategia e controllo di gestione nelle imprese familiari sia un argomento di crescente rilevanza nel mondo accademico e operativo, sono ancora pochi gli studi empirici sul tema. Lo scopo di questo articolo è quello di esplorare, attraverso lo studio di un caso aziendale, come il processo di consulenza sia di supporto alla strategia nelle imprese familiari. Nello specifico, si focalizza l’attenzione sulla rilevanza strategica e sulle modalità di utilizzo di strumenti di pianificazione e controllo, nonché sulle interrelazioni che si possono innescare tra il consulente, l’area responsabile del controllo di gestione e la proprietà.