Management Control Systems and the National Culture

The relation between an organization, economic, social and cultural contexts leads to ask the question whether those organizations, not only big companies but also SMEs, can transfer their domestic Management Control Systems (henceforth MCSs) overseas or they need to redesign them according to cultural imperatives of other nation (Graeme et al., 1999). The rise of internationalization versus localization emphasizes the significance of this question. The study of differences in MCSs has been discussed in the literature according to different approaches, namely: the cultural approach, societal effects, new institutionalism and historical approach (Bhimani, 1999). One of management diversity causes which was highlighted by the most of the approaches is the culture. This paper aims to sketch an embryonic conceptual framework to understand the relationship between national culture and MCSs. In doing so, the case of the Italy-Morocco is considered adopting a combination of historical analyses, new institutionalism and cultural approach. Culture is not stable and evolves over the time (Morin, 1984), it is learned and not inherited. With the adoption of an historical approach, we attempt to study the origins of MCSs and to understand the circumstances under which they were born, spread and institutionalized. New institutionalism helps us to understand how organizational ideals become common and how they are shared in languages and symbols. Cultural approach instead explains how cultural values may affect the management, this approach was developed with the apparition of Hofstede study about culture and management.management control; national culture; management diversity

Performance measurement in the public sector: some theoretical and practical reflections

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.performance measurement; public sector; balanced scorecard

A relevância prática da pesquisa no setor público: a potencial contribuição da abordagem intervencionista

The practical relevance of accounting research is one of the main issue currently present in the debate. Scholars engagement and impact of accounting research are all the more required nowadays. Interventionist research (IVR) is considered a potential methodology that allows researchers to contribute to the advancement of both practice and theory. The aim of this paper is to present an analysis of the characteristics of IVR, providing guidance on how it can provide a fruitful methodology to bridge academics and practitioners in the context of public sector research.A relevância prática da pesquisa em contabilidade é uma das questões mais presentes atualmente no debate na área. O engajamento dos acadêmicos e o impacto da pesquisa em contabilidade são mais que necessários nos dias atuais. A pesquisa intervencionista (IVR, sigla para Interventionist Research) é considerada uma metodologia que em potencial permitiria pesquisadores contribuírem com o avanço tanto das práticas quando da teoria. O objetivo deste artigo é apresentar uma análise das características da IVR, oferecendo um guia em esta metodologia pode ser útil para construir a ponte entre acadêmicos e praticantes no contexto da pesquisa no setor público

The practical relevance of public sector research: the potential contributions of the interventionist approach

A relevância prática da pesquisa em contabilidade é uma das questões mais presentes atualmente no debate na área. O engajamento dos acadêmicos e o impacto da pesquisa em contabilidade são mais que necessários nos dias atuais. A pesquisa intervencionista (IVR, sigla para Interventionist Research) é considerada uma metodologia que em potencial permitiria pesquisadores contribuírem com o avanço tanto das práticas quando da teoria. O objetivo deste artigo é apresentar uma análise das características da IVR, oferecendo um guia em esta metodologia pode ser útil para construir a ponte entre acadêmicos e praticantes no contexto da pesquisa no setor público

Dichotomous Dopaminergic Control of Ventral Pallidum Neurons

The ventral pallidum (VP) is crucially involved in reward processing. Dopaminergic afferents reach the VP from the ventral tegmental area (VTA). Recent in vivo studies suggest dopamine application increase the firing in the VP. However, little is known about the cellular effects of dopamine within the VP. We aimed to address this paucity of data using brain slices containing the VP and multi-electrode array recordings. Dopamine significantly affected firing in 86% of spontaneously active VP neurons. Among the affected neurons, 84% were excited, while 16% were inhibited. The selective D1-like receptor agonist SKF81297 also had modulatory effects on the majority of VP neurons, but its effects were universally excitatory. On the other hand, the D2-like receptor agonist quinpirole had modulatory effects on 87% of VP neurons studied. It caused significant inhibitory effects in 33% of the cases and excitatory effects in the remaining 67%. The effects of D1-like receptor activation were presynaptic as blocking synaptic transmission with low Ca2+ abolished the effects of SKF81297 application. Furthermore, SKF81297 effects were abolished by blocking ionotropic glutamate receptors, suggesting that D1-like receptors boost glutamate release, which in turn excites VP neurons through postsynaptic glutamate receptors. Effects caused by D2-like receptor activation were found to involve pre and postsynaptic mechanisms, as low Ca2+ abolished the excitatory effects of quinpirole but not the inhibitory ones. Increases in firing frequency (ff) to quinpirole application were abolished by a group 2/3 mGluR antagonist, suggesting that D2-like receptors cause presynaptic inhibition of glutamate release, resulting in reduced postsynaptic activation of inhibitory mGluRs. Conversely, the inhibitory effects of quinpirole persisted in low Ca2+ and therefore can be attributed to postsynaptic D2-like receptor activation. VP neurons excited by dopamine had shorter spike half-widths and are excited by D1-like receptors (presynaptically) and by D2-like receptors (postsynaptically). VP neurons inhibited by dopamine have longer spike half-widths and while D1-like receptor activation has a presynaptic excitatory influence on them, D2-like receptor activation has a postsynaptic inhibitory effect that prevails, on balance. These data provide novel insights into the cellular mechanisms by which dopamine controls information processing within the VP

Knowledge Transfer in Local Governments: A Cultural Challenge for Internal Auditors

During the last two decades, public sector experienced a number of management, accounting and policy changes. As a consequenc e the actors role had to meet the new accountability and responsibility requirements. The article aims at analyzing the role of internal audit committee in the Italian local government context and the attitude of auditors to transfer managerial culture to public authorities. Thus, the survey conduced over the auditors technical, human and conceptual attributes allows to underline the important strength and weakness auditors have as ‘agent of change’

Dichotomous Dopaminergic Control of Ventral Pallidum Neurons

The ventral pallidum (VP) is crucially involved in reward processing. Dopaminergic afferents reach the VP from the ventral tegmental area (VTA). Recent in vivo studies suggest dopamine application increase the firing in the VP. However, little is known about the cellular effects of dopamine within the VP. We aimed to address this paucity of data using brain slices containing the VP and multi-electrode array recordings. Dopamine significantly affected firing in 86% of spontaneously active VP neurons. Among the affected neurons, 84% were excited, while 16% were inhibited. The selective D1-like receptor agonist SKF81297 also had modulatory effects on the majority of VP neurons, but its effects were universally excitatory. On the other hand, the D2-like receptor agonist quinpirole had modulatory effects on 87% of VP neurons studied. It caused significant inhibitory effects in 33% of the cases and excitatory effects in the remaining 67%. The effects of D1-like receptor activation were presynaptic as blocking synaptic transmission with low Ca2+ abolished the effects of SKF81297 application. Furthermore, SKF81297 effects were abolished by blocking ionotropic glutamate receptors, suggesting that D1-like receptors boost glutamate release, which in turn excites VP neurons through postsynaptic glutamate receptors. Effects caused by D2-like receptor activation were found to involve pre and postsynaptic mechanisms, as low Ca2+ abolished the excitatory effects of quinpirole but not the inhibitory ones. Increases in firing frequency (ff) to quinpirole application were abolished by a group 2/3 mGluR antagonist, suggesting that D2-like receptors cause presynaptic inhibition of glutamate release, resulting in reduced postsynaptic activation of inhibitory mGluRs. Conversely, the inhibitory effects of quinpirole persisted in low Ca2+ and therefore can be attributed to postsynaptic D2-like receptor activation. VP neurons excited by dopamine had shorter spike half-widths and are excited by D1-like receptors (presynaptically) and by D2-like receptors (postsynaptically). VP neurons inhibited by dopamine have longer spike half-widths and while D1-like receptor activation has a presynaptic excitatory influence on them, D2-like receptor activation has a postsynaptic inhibitory effect that prevails, on balance. These data provide novel insights into the cellular mechanisms by which dopamine controls information processing within the VP

Cementless Total Hip Arthroplasty After an Iatrogenic Subtrochanteric Fracture due to Hardware Removal: A Case Report

Introduction: Total hip arthroplasty (THA) after proximal femoral fixation is a challenging procedure due to possible hardware-related complications. Case presentation: A 78-year-old female with hip osteoarthritis had a proximal femoral osteotomy fixed using a blade plate in the same femur 41 years ago. A two-step approach was planned. After a challenging hardware removal, an iatrogenic subtrochanteric fracture below the degenerated hip occurred after three months. THA with a tapered long stem was successfully performed with no need for additional osteosynthesis, and good results were seen two years later. Discussion: THAs in subtrochanteric fractures are technically demanding but feasible in selected cases. Hardware removal before THA implantation may carry important risks, and the surgical team should be prepared to perform arthroplasty in case of complications. Conclusion: THA in a subtrochanteric fracture below hip osteoarthritis is a feasible option in selected cases

The transition towards benefit corporations: What are theroles for stakeholders?

A benefit corporation (BC) is the legal status of an enterprise that embraces a dual-purpose business model (BM) of maximising shareholder value while satisfying stakeholders' interests. The literature so far has focussed on the motivations beyond the birth or transformation of BC, the factors that can favour the emergence of BCs, and the results companies achieve after the transformation, as well as studies on the new BCs' legislation. Other studies have examined how the duality of purpose (profit vs. social benefits) can be composed, and the risks of a mission drift favouring profit maximisation in BCs. By drawing on stakeholder theory, this study aims to highlight the role of stakeholders in the process of transformation from a traditional for-profit BM to a BC model. We adopt a qualitative approach through a longitudinal case study to observe the transition of a small-medium enterprise into a BC. The results show how management and engagement practices coexist in the relationships with stakeholders and how an instrumental approach prevails

Accounting for (Public) Value(s): Reconsidering Publicness in Accounting Research and Practice

Purpose – This paper highlights the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsider publicness in accounting research and practice Design/methodology/approach – The paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s). Findings – The paper illustrates the centrality of (public) value(s) at the individual, organizational, and societal levels, in shaping and being shaped by calculative practices and show that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena. Originality/value – The paper’s originality lays in the reconsideration of (public) value(s) for public service accounting scholar, providing a critical reflection and setting new research avenues