Interventionist research in management accounting: promoting engagement through face-to-face dialogues

Purpose This 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/approach This 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. Findings The 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/value This 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

La consulenza di strategia e controllo nelle imprese familiari: un caso di studio

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

Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

In management studies, the relevance of intellectual capital (IC) in value creation processes has been a research topic for many years. Several attempts have been made to develop measurement and reporting systems for this relevant source of value, but managerial literature has highlighted the limits and difficulties of some of those endeavors. Integrated reporting, the general purpose of which is to provide transparent and integrated disclosure, has also entered this field with the aim of improving disclosure of intangibles, along with a strategic perspective on communication. An accurate description of a company’s IC is indeed one of the focal elements of an integrated report. This paper describes an exploratory study based on the case study research method of three companies, all of which have applied the integrated reporting IIRC framework and are operating in different business contexts. Following a performative approach, the first aim of this work is to verify the ability of integrated reporting to support the mobilization of IC and to encourage companies to take advantage of this process. This should lead to positive effects on management and governance practices, with respect to both external and internal users. Additionally, from a critical and performative perspective, this research investigates how business context influences the processes of measurement, management, and reporting of IC

Toward Nature-Based Solutions (NBS) Approach in Integrated Segment Reporting of Placed-Based Organizations

This paper aims to focus on the contribution of the approach by segments of place-based organizations to planning and reporting social and environmental per-formance along with economic and financial dimensions. The literature review is about Nature-Based Solutions (NBS) and segment reporting. In the context of scientific contributions regarding the NBS approach, an important issue is to evaluate the impact of NBS about different social and environmental challenges. Raymond et al. (2017) propose a framework to identify how NBS can produce both synergies through ecosystem services and co-benefits in a NBS view. Moreover, the paper analyses the logic underlying the technique of segmentation in the \u201cspace\u201d, the social performance of the operating segments over \u201ctime\u201d and the synergies between segments. In the case examined (a Farm), we will demon-strate how the case manages to achieve significant economy with the production of electric energy deriving from the biogas obtained by fermentation of manure, therefore it does not incur the cost of purchasing electricity and it doesn\u2019t incur in the disposal costs of the manure, but to translate them into raw material to pro-duce electricity and also to sell the energy in excess to its needs. Besides, the Farm generates benefits for the environment inside and outside of it

INTELLECTUAL CAPITAL DISCLOSURE AND IPO RESULTS: IS IT A MATTER OF CLASSIFICATION?

We study the effects produced by Intellectual Capital (IC) disclosure on the IPO results. Previous findings provide inconsistent results, possibly due to the distinct ways in which IC is classified. We apply two different IC classifications to the information disclosed in the listing prospectuses of 74 Italian firms that went public between 2004 and 2014 and we build different IC disclosure indexes. The indexes are then put into a series of regressions regarding the IPO results, quantified in terms of price adjustment and underpricing. We demonstrate that the effects of IC disclosure on the IPO results are comprehensively consistent across the different IC classifications, although some differences emerge. Such evidences make clear to listing firms the great benefits deriving from the proper disclosure of their non-financial assets to investors

50 Years of Teaching and Research Trends at the Faculty of Economics of the Università Politecnica delle Marche

The chapter aims to provide an overview of the research and teaching activities carried out at the Faculty of Economics of the Università Politecnica delle Marche over the last 50 year