Angelo Riccaboni - Academia.edu (original) (raw)

Uploads

Papers by Angelo Riccaboni

Social Science Research Network, May 28, 2021

The purpose of this study is to investigate the role of management control systems. Particularly,... more The purpose of this study is to investigate the role of management control systems. Particularly, this research aims at examining how management control systems support (1) the implementation of sustainability strategies within the organization and (2) the non-financial reporting process. This qualitative research focuses on the case study of Edison. Data include sustainability reports, sustainability plans, and non-financial reports that the organization published during the last three years. Moreover, the authors interview the organization’s sustainability managers, management accountants, and controllers to grasp certain peculiarities related to the use of management control systems, and to deepen this control systems’ role in the sustainability disclosure process. Relying on Merchant and Riccaboni’s (2001) theoretical framework, this study finds that management control systems play a key role, summarized as follows: support in the decision-making process, definition of objectives and related sustainability targets, monitoring activities, guidance in identifying corrective actions, and measures for an effective improvement of non-financial performance. From a practical perspective, the findings of this study provide interesting insights related to the definition and implementation of organizational solutions for economic and financial equilibrium; moreover, the findings of this study also provide interesting insights in terms of sustainability performance

This paper aims to explore the nature, the roles and the dynamics of change of management account... more This paper aims to explore the nature, the roles and the dynamics of change of management accounting (control) systems within those processes of continuous organisational learning and transformation which are currently being undertaken by many of the world class corporations. Besides the traditional focus on the accounting and finance functions, by relying also on General Electric’s recent implementation of the Six-Sigma initiative as ‘the engine for organisational change’, we intend to uncover the potential of these holistic measurement based systems of management for aligning business processes with corporate strategies. In so doing, they sustain continuous processes of transformatio n by infusing organisational culture/knowledge with shared metrics (both financial and non-financial) of performance accountability. Thus, after having provided a definition of process of cognitive change, we rely both on our ‘clinical’ position as researcher/he lper-consultant and on the insights pro...

Questo capitolo descrive il percorso di cambiamento dei sistemi di misurazione e controllo presso... more Questo capitolo descrive il percorso di cambiamento dei sistemi di misurazione e controllo presso Nuovo Pignone, nonché il ruolo assunto dal sistem di budgeting in Nestlè Waters

Il testo si rivolge ad un pubblico di imprenditori, operatori aziendali, controller e professioni... more Il testo si rivolge ad un pubblico di imprenditori, operatori aziendali, controller e professionisti che vogliono approfondire oltre alla strumentazione tecnico-contabile e ai processi di base, anche le pratiche innovative e le ultime tendenze offerte dalla letteratura e dalle best practices, anche in riferimento a specifici e differenti contesti aziendali. Il Manuale è diviso concettualmente in quattro parti. PARTE PRIMA introduce gli elementi di base dei sistemi di controllo aziendali, spiegandone gli aspetti qualificanti e la valenza operativa, contestualizzando gli strumenti tradizionali ed innovativi. PARTE SECONDA illustra, in maniera approfondita e con esempi e riferimenti operativi per ciascuna tematica, le “tradizionali” metodologie e strumentazioni tecniche di supporto al controllo di gestione, sia negli aspetti “dinamici”, che “statici”. PARTE TERZA ha ad oggetto i cambiamenti in atto negli strumenti e nei processi di controllo, illustrando le caratteristiche e il funzionamento di alcune principali pratiche innovative. PARTE QUARTA riprende e approfondisce, in chiave operativa e in riferimento a differenti contesti aziendali, le tematiche affrontate nelle precedenti sezioni attraverso l’analisi di differenti esperienze aziendali. Il riferimento a casi concreti e a svariate esperienze operative, che accomuna tutti i capitoli, viene integrato con la letteratura nazionale e internazionale in materia di controllo di gestione, nell’intento di offrire al lettore il necessario livello di informazione e approfondimento, nonché possibili spunti per l’innovazione e per il ripensamento dei tradizionali strumenti di controllo. La nuova edizione presenta inoltre una serie di approfondimenti dedicati all’integrazione tra sistemi di controllo e nuove forme di reporting aziendale (integrato e di sostenibilità)

The world population is growing along with its demand for water, food and energy. Feeding the Pla... more The world population is growing along with its demand for water, food and energy. Feeding the Planet means considering agriculture a priority. The Mediterranean area, with its diverse populations and particular geography, is an interesting testing ground for implementing an ecology-based agriculture

The International Journal of Accounting, 2002

... ISBN 0-7923-8440-7 (alk. paper) I. Accounting. 2. Accounting-Law and legislation. I. McLeay, ... more ... ISBN 0-7923-8440-7 (alk. paper) I. Accounting. 2. Accounting-Law and legislation. I. McLeay, Stuart, 1946-II. Riccaboni, Angelo, 1959-- HF 5635. ... DEREGULATION OF SMALL COMPANY 167 FINANCIAL REPORTING IN THE UK Jill Collis, David Dugdale and Robin Jarvis 11. ...

Barilla Foundation, UN Sustainable Development Solutions Network, Columbia Center on Sustainable Investment, Santa Chiara Lab University of Siena, 2020

There is little doubt that agriculture and food represent two of the most discussed topics in the... more There is little doubt that agriculture and food represent two of the most discussed topics in the debate on the future of human development on Earth. As also highlighted by the series of international events that have taken place during the past year, issues such as food safety, security and sustainability have been increasingly challenging the capability of all social actors to cope with more and more discouraging global socio-economic and environmental trends. This is particularly true with reference to agri-food companies, especially those operating in the Mediterranean area, where the sector is a pillar of the majority of the economies and, consequently, in Italy, where the sector remains a vital component of a generally stagnant national economy. Given this premise, the purpose of this chapter is to provide an overview of the agri-food sector in the Mediterranean area

The last twenty years have witnessed a massive transformation in business corporations, which hav... more The last twenty years have witnessed a massive transformation in business corporations, which have been forced to re-define their strategies, structures and processes in light of the changing business arena. The globalization of the market has led to strategies of merger and acquisition, and has encouraged organizations to secure competitive advantage through both process standardization and world-scale efficiency, as well as flexibility and local responsiveness. In the resulting highly uncertain market environment, the challenge facing globally operating organizations is the ongoing alignment of local business processes with global corporate strategies as they continuously adapt the way they do things to compete successfully in their market. This chapter explores the role of management accounting practices in a context of growing globalization. We will focus on globally operating organizations as privileged venues to explore how globalization is produced and reproduced on a daily basis through organizational practices. In particular, the objective of the chapter is to interpret how management accounting systems shape and are shaped by the global-local dialectic that characterizes contexts of growing globalization, and whether these processes have resulted in increasing homogenization and convergence of accounting practices

I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necess... more I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necessaria e urgente l’implementazione, anche negli Atenei, di sistemi capaci di prevenire, fronteggiare e risolvere eventuali problemi di declino, se non addirittura di crisi. In particolare, sfruttando alcune risultanze della prima fase del processo di risanamento avviato dall’Università di Siena, l’articolo approfondisce come i sistemi di pianificazione e controllo possono supportare i percorsi di risanamento e rilancio nelle Università

Social Science Research Network, May 28, 2021

The purpose of this study is to investigate the role of management control systems. Particularly,... more The purpose of this study is to investigate the role of management control systems. Particularly, this research aims at examining how management control systems support (1) the implementation of sustainability strategies within the organization and (2) the non-financial reporting process. This qualitative research focuses on the case study of Edison. Data include sustainability reports, sustainability plans, and non-financial reports that the organization published during the last three years. Moreover, the authors interview the organization’s sustainability managers, management accountants, and controllers to grasp certain peculiarities related to the use of management control systems, and to deepen this control systems’ role in the sustainability disclosure process. Relying on Merchant and Riccaboni’s (2001) theoretical framework, this study finds that management control systems play a key role, summarized as follows: support in the decision-making process, definition of objectives and related sustainability targets, monitoring activities, guidance in identifying corrective actions, and measures for an effective improvement of non-financial performance. From a practical perspective, the findings of this study provide interesting insights related to the definition and implementation of organizational solutions for economic and financial equilibrium; moreover, the findings of this study also provide interesting insights in terms of sustainability performance

This paper aims to explore the nature, the roles and the dynamics of change of management account... more This paper aims to explore the nature, the roles and the dynamics of change of management accounting (control) systems within those processes of continuous organisational learning and transformation which are currently being undertaken by many of the world class corporations. Besides the traditional focus on the accounting and finance functions, by relying also on General Electric’s recent implementation of the Six-Sigma initiative as ‘the engine for organisational change’, we intend to uncover the potential of these holistic measurement based systems of management for aligning business processes with corporate strategies. In so doing, they sustain continuous processes of transformatio n by infusing organisational culture/knowledge with shared metrics (both financial and non-financial) of performance accountability. Thus, after having provided a definition of process of cognitive change, we rely both on our ‘clinical’ position as researcher/he lper-consultant and on the insights pro...

Questo capitolo descrive il percorso di cambiamento dei sistemi di misurazione e controllo presso... more Questo capitolo descrive il percorso di cambiamento dei sistemi di misurazione e controllo presso Nuovo Pignone, nonché il ruolo assunto dal sistem di budgeting in Nestlè Waters

Il testo si rivolge ad un pubblico di imprenditori, operatori aziendali, controller e professioni... more Il testo si rivolge ad un pubblico di imprenditori, operatori aziendali, controller e professionisti che vogliono approfondire oltre alla strumentazione tecnico-contabile e ai processi di base, anche le pratiche innovative e le ultime tendenze offerte dalla letteratura e dalle best practices, anche in riferimento a specifici e differenti contesti aziendali. Il Manuale è diviso concettualmente in quattro parti. PARTE PRIMA introduce gli elementi di base dei sistemi di controllo aziendali, spiegandone gli aspetti qualificanti e la valenza operativa, contestualizzando gli strumenti tradizionali ed innovativi. PARTE SECONDA illustra, in maniera approfondita e con esempi e riferimenti operativi per ciascuna tematica, le “tradizionali” metodologie e strumentazioni tecniche di supporto al controllo di gestione, sia negli aspetti “dinamici”, che “statici”. PARTE TERZA ha ad oggetto i cambiamenti in atto negli strumenti e nei processi di controllo, illustrando le caratteristiche e il funzionamento di alcune principali pratiche innovative. PARTE QUARTA riprende e approfondisce, in chiave operativa e in riferimento a differenti contesti aziendali, le tematiche affrontate nelle precedenti sezioni attraverso l’analisi di differenti esperienze aziendali. Il riferimento a casi concreti e a svariate esperienze operative, che accomuna tutti i capitoli, viene integrato con la letteratura nazionale e internazionale in materia di controllo di gestione, nell’intento di offrire al lettore il necessario livello di informazione e approfondimento, nonché possibili spunti per l’innovazione e per il ripensamento dei tradizionali strumenti di controllo. La nuova edizione presenta inoltre una serie di approfondimenti dedicati all’integrazione tra sistemi di controllo e nuove forme di reporting aziendale (integrato e di sostenibilità)

The world population is growing along with its demand for water, food and energy. Feeding the Pla... more The world population is growing along with its demand for water, food and energy. Feeding the Planet means considering agriculture a priority. The Mediterranean area, with its diverse populations and particular geography, is an interesting testing ground for implementing an ecology-based agriculture

The International Journal of Accounting, 2002

... ISBN 0-7923-8440-7 (alk. paper) I. Accounting. 2. Accounting-Law and legislation. I. McLeay, ... more ... ISBN 0-7923-8440-7 (alk. paper) I. Accounting. 2. Accounting-Law and legislation. I. McLeay, Stuart, 1946-II. Riccaboni, Angelo, 1959-- HF 5635. ... DEREGULATION OF SMALL COMPANY 167 FINANCIAL REPORTING IN THE UK Jill Collis, David Dugdale and Robin Jarvis 11. ...

Barilla Foundation, UN Sustainable Development Solutions Network, Columbia Center on Sustainable Investment, Santa Chiara Lab University of Siena, 2020

There is little doubt that agriculture and food represent two of the most discussed topics in the... more There is little doubt that agriculture and food represent two of the most discussed topics in the debate on the future of human development on Earth. As also highlighted by the series of international events that have taken place during the past year, issues such as food safety, security and sustainability have been increasingly challenging the capability of all social actors to cope with more and more discouraging global socio-economic and environmental trends. This is particularly true with reference to agri-food companies, especially those operating in the Mediterranean area, where the sector is a pillar of the majority of the economies and, consequently, in Italy, where the sector remains a vital component of a generally stagnant national economy. Given this premise, the purpose of this chapter is to provide an overview of the agri-food sector in the Mediterranean area

The last twenty years have witnessed a massive transformation in business corporations, which hav... more The last twenty years have witnessed a massive transformation in business corporations, which have been forced to re-define their strategies, structures and processes in light of the changing business arena. The globalization of the market has led to strategies of merger and acquisition, and has encouraged organizations to secure competitive advantage through both process standardization and world-scale efficiency, as well as flexibility and local responsiveness. In the resulting highly uncertain market environment, the challenge facing globally operating organizations is the ongoing alignment of local business processes with global corporate strategies as they continuously adapt the way they do things to compete successfully in their market. This chapter explores the role of management accounting practices in a context of growing globalization. We will focus on globally operating organizations as privileged venues to explore how globalization is produced and reproduced on a daily basis through organizational practices. In particular, the objective of the chapter is to interpret how management accounting systems shape and are shaped by the global-local dialectic that characterizes contexts of growing globalization, and whether these processes have resulted in increasing homogenization and convergence of accounting practices

I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necess... more I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necessaria e urgente l’implementazione, anche negli Atenei, di sistemi capaci di prevenire, fronteggiare e risolvere eventuali problemi di declino, se non addirittura di crisi. In particolare, sfruttando alcune risultanze della prima fase del processo di risanamento avviato dall’Università di Siena, l’articolo approfondisce come i sistemi di pianificazione e controllo possono supportare i percorsi di risanamento e rilancio nelle Università