Search Results - isPartOf:"MANAGEMENT CONTROL"

I sistemi di valutazione della performance dei Direttori Generali come processo trasformazionale. Un’analisi empirica dei Servizi Sanitari Regionali Italiani.

Cardarelli, Adele; Maffei, Marco; Spanò, Rosanna - In: MANAGEMENT CONTROL 2012/3 (2012) 3, pp. 37-62

The research aims at investigating the issues related to the implementation of systems useful to assess the performance of the CEOs in the healthcare organizations belonging to Italian Regional Health Services. The implementation of such systems is regarded here as a transformational process...

Persistent link: https://www.econbiz.de/10010597770

Regole contabili e performance aziendale: impairment e disclosure degli strumenti rappresentativi di capitale AFS nei bilanci delle banche quotate italiane

Ginesti, Gianluca; Sannino, Giuseppe; Tartaglia, … - In: MANAGEMENT CONTROL 2012/suppl. 2 (2012) suppl. 2, pp. 71-103

In banking industry, equity investments classified as available for sale (AFS) are a relevant portion of financial assets. According to IAS 39, they must be measured ("at" and "after" recognition) at fair value. Increases or decreases in this value have to be recognised in the other...

Persistent link: https://www.econbiz.de/10010597771

Il ciclo della performance negli Enti Locali: un’analisi empirica sull’adozione del piano della performance

Nisio, Antonio; Carolis, Rossella De; Losurdo, Stefania - In: MANAGEMENT CONTROL 2012/suppl. 2 (2012) suppl. 2, pp. 13-31

Performance has aroused considerable interest both nationally and internationally. Only with the 150/2009 Legislative Decree the term performance was introduced in the practice of the Italian public administrations (PA). These institutions are used to operating in a context where the performance...

Persistent link: https://www.econbiz.de/10010597772

Contribuzione pubblica e creazione di Valore Aggiunto nelle imprese italiane. Un’analisi empirica

Serra, Milena; Mulas, Laura; Mura, Alessandra - In: MANAGEMENT CONTROL 2012/suppl. 2 (2012) suppl. 2, pp. 33-54

This study investigates how government grants impact on the value added (VA) creation in beneficiary firms. The analysis compares the accounting performance realised during the period 2002-2009 by two groups of Italian manufacturing firms, similar in many respects with the exception that only...

Persistent link: https://www.econbiz.de/10010597773

I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche

Leotta, Antonio; Ruggeri, Daniela - In: MANAGEMENT CONTROL 2012/3 (2012) 3, pp. 63-86

Given the growing attention to changes in performance measurement and evaluation systems in healthcare contexts, the present study aims at improving our understanding of such processes within teaching hospitals, examining how managerial and health-professional logics contribute to these changes....

Persistent link: https://www.econbiz.de/10010597774

Editoriale. La creazione di valore: aspetti critici e problematiche di misurazione

Mussari, Riccardo; Melis, Andrea; Monfardini, Patrizio - In: MANAGEMENT CONTROL 2012/suppl. 2 (2012) suppl. 2, pp. 5-12

Persistent link: https://www.econbiz.de/10010597775

Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems

Silvi, Riccardo; Bartolini, Monica; Raffoni, Anna; … - In: MANAGEMENT CONTROL 2012/suppl. 3 (2012) suppl. 3, pp. 117-142

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific...

Persistent link: https://www.econbiz.de/10010598883

Controlling and reporting for strategy

Marchi, Luciano; Greco, Giulio - In: MANAGEMENT CONTROL 2012/suppl. 3 (2012) suppl. 3, pp. 5-6

Persistent link: https://www.econbiz.de/10010598884

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

Cardoni, Andrea - In: MANAGEMENT CONTROL 2012/suppl. 3 (2012) suppl. 3, pp. 91-116

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....

Persistent link: https://www.econbiz.de/10010598885

Politiche e management del Patrimonio Culturale nelle diverse prospettive del valore. Strumenti e metodi di misurazione e valutazione

Donato, Fabio; Sibilio, Barbara - In: MANAGEMENT CONTROL 2012/1 (2012) 1, pp. 85-90

Persistent link: https://www.econbiz.de/10010560136