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Dr. Mouhcine Tallaki
University of Ferrara

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0 Management Accounting
0 Management Control
0 Public Sector Accounting
0 Sustainability accounting
0 New public management

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Management Control
New public management

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Earlycite article
Published: 30 June 2021 in International Journal of Public Sector Management
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Purpose This paper examines risk and risk management in public–private partnership and private finance initiatives (PPP/PFI). Despite growing interest in PPP/PFI, there are knowledge gaps in the literature. The authors’ aim is to analyse these knowledge gaps and define emerging themes to guide future research agendas. Design/methodology/approach The authors conduct a systematic literature review from 1990 to 2018 using the Scopus database. Findings The authors define six emerging themes: risk definition and types of risks; value for money (VFM) and risk; risk sharing, allocation and transfer; financial risk; contractualisation and renegotiation of risk; and risk management and governance. They proposed a conceptualisation of potential development of PPP/PFI research through the three phases of risk management cycle, i.e. prospective, real time and retrospective. This paper revealed some new aspects that could help to analyse better risk and risk management in PPP/PFI to reach value for money (VFM) and to exploit the potential of PPP/PFI. Originality/value Despite the increasing attention to PPP/PFI, further researches are required in relation to operational and post-operational risk studies, risk management and control, the role of trust. The authors’ analysis underlines the difficulties in how risk is perceived and how to ascertain VFM. In addition, the authors highlight how the increase of contract renegotiation is changing the provisions with reference to risk assignment creating market distortion. Risk should be managed as a cycle; PPP/PFI would benefit by engaging more with the risk management literature.

ACS Style

Mouhcine Tallaki; Enrico Bracci. Risk allocation, transfer and management in public–private partnership and private finance initiatives: a systematic literature review. International Journal of Public Sector Management 2021, ahead-of-p, 1 .

AMA Style

Mouhcine Tallaki, Enrico Bracci. Risk allocation, transfer and management in public–private partnership and private finance initiatives: a systematic literature review. International Journal of Public Sector Management. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Mouhcine Tallaki; Enrico Bracci. 2021. "Risk allocation, transfer and management in public–private partnership and private finance initiatives: a systematic literature review." International Journal of Public Sector Management ahead-of-p, no. ahead-of-p: 1.

Earlycite article
Published: 15 February 2021 in Journal of Accounting & Organizational Change
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Purpose Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. Design/methodology/approach This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs. Findings Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. Originality/value To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

ACS Style

Enrico Bracci; Mouhcine Tallaki. Resilience capacities and management control systems in public sector organisations. Journal of Accounting & Organizational Change 2021, ahead-of-p, 1 .

AMA Style

Enrico Bracci, Mouhcine Tallaki. Resilience capacities and management control systems in public sector organisations. Journal of Accounting & Organizational Change. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Enrico Bracci; Mouhcine Tallaki. 2021. "Resilience capacities and management control systems in public sector organisations." Journal of Accounting & Organizational Change ahead-of-p, no. ahead-of-p: 1.

Earlycite article
Published: 15 January 2021 in International Journal of Public Sector Management
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Purpose Risk management (RM) is receiving increasing academic and practitioner attention in the public sector. Despite this, there is a lack of systematization of this body of knowledge. The purpose of this paper is to analyze the state of art by examining the knowledge gaps and defining the emerging themes of RM in the public sector to guide future research agendas. Design/methodology/approach The authors conducted a structured literature review (SLR). They analyzed 63 papers, by using Scopus database, published from 1990 to 2018. All papers were categorized and analyzed according to 11 criteria defined by the literature. Findings Results show that there is an increasing attention to RM with a need for more effort to consolidate research knowledge. Findings also established a lack of theorization, with a limited explanatory capacity of most studies. The paper defined four main areas for future developments to increase the body of knowledge. Namely, RM and managerial systems (i.e. MCSs and performance management), integrating RM systems and the building blocks of RM that the authors identify will also play a role in helping the authors to understand the diffusion of RM within public sector organizations. Originality/value Despite the increasing attention to RM in the public sector, more research is required. Considering RM in public sector risks to be a “black box”, this paper revealed some new insights that could help to analyze better RM in the public sector, to open the black box and to avoid a symbolic use of the RM. In fact, integration with the managerial systems and the strengthening of the building block could help to exploit the potential of RM in the public sector.

ACS Style

Enrico Bracci; Mouhcine Tallaki; Giorgia Gobbo; Luca Papi. Risk management in the public sector: a structured literature review. International Journal of Public Sector Management 2021, 34, 205 -223.

AMA Style

Enrico Bracci, Mouhcine Tallaki, Giorgia Gobbo, Luca Papi. Risk management in the public sector: a structured literature review. International Journal of Public Sector Management. 2021; 34 (2):205-223.

Chicago/Turabian Style

Enrico Bracci; Mouhcine Tallaki; Giorgia Gobbo; Luca Papi. 2021. "Risk management in the public sector: a structured literature review." International Journal of Public Sector Management 34, no. 2: 205-223.

Journal article
Published: 24 December 2020 in Journal of Risk and Financial Management
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There are various factors that can affect an organization’s ability to overcome a crisis and the uncertainties that arise thereafter. Little is known about the process of organizational resilience and the factors that can help or prevent it. In this paper, we analyzed how public sector organizations build resilience/traits of risks awareness, and in doing that, we derived some elements that could affect the process of resilience. In particular, drawing on the conceptual framework proposed by Mallak we analyzed an in-depth case study in a public sector organization (PSO) identifying some contextual dimensions implicated in the process of building resilience. In our analysis, we identified two main elements that affect resilience: Risk perception and the use of accounting. Results shown how risk perception is perceived as a trigger, while accounting is considered as an enforcer in the process of building resilience capacity. The results also show the way accounting is implicated in the management of austerity programs and supporting the creation of a resilient public sector organization. In our case, the risk has become an opportunity for change. In the face of these budget cuts, management began refocusing the company’s mission from infrastructure maintenance to providing services with a market-based logic.

ACS Style

Mouhcine Tallaki; Enrico Bracci. Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis. Journal of Risk and Financial Management 2020, 14, 4 .

AMA Style

Mouhcine Tallaki, Enrico Bracci. Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis. Journal of Risk and Financial Management. 2020; 14 (1):4.

Chicago/Turabian Style

Mouhcine Tallaki; Enrico Bracci. 2020. "Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis." Journal of Risk and Financial Management 14, no. 1: 4.

Conference paper
Published: 24 November 2020 in 2020 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD)
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Blockchain technology could can lead to radical changes by improving business model and process. Employing this technology in small and medium enterprises (SMEs) still represents a novel idea. Moreover, not much is actually known about the benefits brought by technology to SMEs. This research focuses on how SMEs perceive the new technology, in doing that we analyze the degree of knowledge, diffusion, and interest of the blockchain by SMEs. We designed and addresses a questionnaire to a sample of 300 SMEs in Italy. Results show that blockchain technology is quite well known, but the level of knowledge is quite limited. Moreover, the research reveals that the rate of adoption is very low. Regarding the interest to implement blockchain in the future results are optimistic.

ACS Style

Mouhcine Tallaki; Enrico Bracci; Riccardo Ievoli; Sonia Diplotti. Knowledge, diffusion and interest towards blockchain technology in SMEs. 2020 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) 2020, 1 -8.

AMA Style

Mouhcine Tallaki, Enrico Bracci, Riccardo Ievoli, Sonia Diplotti. Knowledge, diffusion and interest towards blockchain technology in SMEs. 2020 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD). 2020; ():1-8.

Chicago/Turabian Style

Mouhcine Tallaki; Enrico Bracci; Riccardo Ievoli; Sonia Diplotti. 2020. "Knowledge, diffusion and interest towards blockchain technology in SMEs." 2020 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) , no. : 1-8.

Journal article
Published: 02 June 2020 in Sustainability
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In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage expectations. This paper analyzes the level of diffusion and quality of non-financial reporting tools in the public utility sector. We use the principles of the GRI (Global Reporting Initiative) framework to measure quality, i.e., clarity and accuracy, timeliness and stakeholder engagement, comparability, and reliability. We use a qualitative exploratory approach with a mix of primary and secondary sources. The results show that despite the increasing use of non-financial reporting in organizational life, it is not diffused within public utilities. We address the issue of quality, and find that, overall, the accuracy/clarity and comparability of non-financial reporting is satisfactory; timeliness and stakeholder engagement appear to be acceptable, while reliability does not appear to be acceptable.

ACS Style

Francesco Badia; Enrico Bracci; Mouhcine Tallaki. Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. Sustainability 2020, 12, 4525 .

AMA Style

Francesco Badia, Enrico Bracci, Mouhcine Tallaki. Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. Sustainability. 2020; 12 (11):4525.

Chicago/Turabian Style

Francesco Badia; Enrico Bracci; Mouhcine Tallaki. 2020. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies." Sustainability 12, no. 11: 4525.

Earlycite article
Published: 21 October 2019 in Meditari Accountancy Research
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PurposeIn accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education is still limited. This paper aims to contribute to the debate by providing evidence on the extent to which the visual represents a relevant learning preference of accounting students.Design/methodology/approachThe paper adopted the visual, aural, read/write, and kinesthetic questionnaire as a tested means to study the learning preferences of accounting students. The empirical study is based on a survey conducted with undergraduate and postgraduate accounting students.FindingsThe results show that visualization appears to be the less-relevant learning preference of students. This result is not in line with the emergent discussion in accounting education literature, which examines how visual tools can improve the presentation of accounting information. This opens the debate about the potential use of visual tools in teaching accounting. Besides, gender and origin of students (national vs international) appeared as relevant factors in explaining a greater visual learning preference.Originality/valueThis paper attempts to contribute to the accounting literature by providing evidence on the extent to which the visual represents the relevant learning preferences of accounting students. In addition, given that most of the literature on students’ learning preferences are based on Anglo-Saxon contexts, the authors provide evidence from a Latin country.

ACS Style

Enrico Bracci; Mouhcine Tallaki; Monia Castellini. Learning preferences in accounting education: a focus on the role of visualization. Meditari Accountancy Research 2019, 28, 391 -412.

AMA Style

Enrico Bracci, Mouhcine Tallaki, Monia Castellini. Learning preferences in accounting education: a focus on the role of visualization. Meditari Accountancy Research. 2019; 28 (2):391-412.

Chicago/Turabian Style

Enrico Bracci; Mouhcine Tallaki; Monia Castellini. 2019. "Learning preferences in accounting education: a focus on the role of visualization." Meditari Accountancy Research 28, no. 2: 391-412.

Journal article
Published: 04 February 2019 in Journal of Accounting in Emerging Economies
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PurposeThe purpose of this paper is to investigate the institutional factors affecting the reform of public sector in Morocco. In particular, this study focuses on the adoption path of one such reform, in which Moroccan municipalities had to adopt economic and development plans (EDPs).Design/methodology/approachThe paper’s methodology adopts a qualitative approach. In particular, the paper adopts a mix of primary and secondary sources to analyze the historical development of the EDP reform in the Moroccan context, and the institutional factors involved in the implementation process. It contributes to the existing literature in two ways: it defines a tentative model that combines two approaches (new and old institutional theories); and it contextualizes the proposed model in the Moroccan context by examining the institutional process of implementing the reforms.FindingsThe reform that introduced EDPs in Morocco was the result of a collaboration between the Moroccan government and international donors. The introduction of EDPs was impeded by institutional features of Moroccan society. Therefore, the implementation of EDPs in Morocco did not change taken-for-granted ways of thinking, nor did it remove institutional restrictions and barriers. Municipalities were not affected by the modernizing effects of the reform. They are managed as traditional administrative structures, with very little capacity for organizational and management innovation.Originality/valueThe paper contributes to the debate on the adequacy of new public management (NPM) in less developed countries (LDCs), and in particular with regards to the use of strategic plans in Moroccan municipalities. In doing so, the paper attempts to define a tentative framework that combines new institutional and old institutional theory. The framework proposed helps to explain how NPM in LDCs was diffused and how institutional characteristics could hamper or foster the implementation of NPM reform.

ACS Style

Mouhcine Tallaki; Enrico Bracci. NPM reforms and institutional characteristics in developing countries. Journal of Accounting in Emerging Economies 2019, 9, 126 -147.

AMA Style

Mouhcine Tallaki, Enrico Bracci. NPM reforms and institutional characteristics in developing countries. Journal of Accounting in Emerging Economies. 2019; 9 (1):126-147.

Chicago/Turabian Style

Mouhcine Tallaki; Enrico Bracci. 2019. "NPM reforms and institutional characteristics in developing countries." Journal of Accounting in Emerging Economies 9, no. 1: 126-147.

Book chapter
Published: 03 September 2016 in ISO 9001, ISO 14001, and New Management Standards
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While globalization has reduced bureaucratic barriers to do business abroad and increased foreign investment, national culture can potentially create a hurdle for the successful transfer of approaches developed elsewhere (Hope in The impact of national culture on the transfer of “best practice operations management” in hotels in St. Lucia. Tour Manag 25:45–59, 2004). The international manufacturing strategy is considered as a mechanical process in which managers with extensive rationality seek to make appropriate linkages between strategy, structure, and performance (Boyer et al. in Operations strategy research in the POMS journal. Prod Oper Manag 14(4):442–449, 2005). If there are some conflicts at the organizational structure, the success of international operation strategy could be put under questioned. In this paper we attempt to highlight some empirical evidence that support the contention that national culture does potentially create a barrier to the transfer of best practices from parent company to the foreign subsidiaries. The paper, also, aims at understanding how these might may create conflicts at the organizational level and influence effectiveness of the international operation strategy.

ACS Style

Mouhcine Tallaki; Enrico Bracci. International Manufacturing Strategy: The Impact of Misalignment Between National Culture and Organizational Structure. ISO 9001, ISO 14001, and New Management Standards 2016, 43 -61.

AMA Style

Mouhcine Tallaki, Enrico Bracci. International Manufacturing Strategy: The Impact of Misalignment Between National Culture and Organizational Structure. ISO 9001, ISO 14001, and New Management Standards. 2016; ():43-61.

Chicago/Turabian Style

Mouhcine Tallaki; Enrico Bracci. 2016. "International Manufacturing Strategy: The Impact of Misalignment Between National Culture and Organizational Structure." ISO 9001, ISO 14001, and New Management Standards , no. : 43-61.

Book chapter
Published: 07 January 2015 in ISO 9001, ISO 14001, and New Management Standards
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The Environmental Supply Chain Management (ESCM) has become a buzz-word nowadays. This is in part due to the increasing awareness of companies that the environmental performances need to be managed beyond the organizational boundaries. The present paper aims at contributing to the extant literature through a comparative analysis of some frameworks that attempted to connect the performance measurement with the ESCM. From a methodological point of view, the paper is based on a literature review using as keywords the environmental performance management system and supply chain. Three main frameworks for the performance measurement ESCM were analyzed, in details: the Beamon Model (Logistics Information Management 12(4):332–342, 1999), the Hervani et al. (2007) and the Balanced Scorecard variation proposed by Epstein and Wisner (Balanced Scorecard Report 3(3):8–11, 2001). In so doing, we suggest possible commonalities and differences, arguing the need for further research to develop and understand the way companies manage the environmental performance of their supply chain.

ACS Style

Enrico Bracci; Mouhcine Tallaki. The Management of Environmental Performance in the Supply Chain: An Overview. ISO 9001, ISO 14001, and New Management Standards 2015, 53 -74.

AMA Style

Enrico Bracci, Mouhcine Tallaki. The Management of Environmental Performance in the Supply Chain: An Overview. ISO 9001, ISO 14001, and New Management Standards. 2015; ():53-74.

Chicago/Turabian Style

Enrico Bracci; Mouhcine Tallaki. 2015. "The Management of Environmental Performance in the Supply Chain: An Overview." ISO 9001, ISO 14001, and New Management Standards , no. : 53-74.

Journal article
Published: 01 September 2013 in FINANCIAL REPORTING
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Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy.

ACS Style

Enrico Bracci; Mouhcine Tallaki. Socio-environmental reporting trends in the Italian local government: Thrive or wither? FINANCIAL REPORTING 2013, 27 -46.

AMA Style

Enrico Bracci, Mouhcine Tallaki. Socio-environmental reporting trends in the Italian local government: Thrive or wither? FINANCIAL REPORTING. 2013; (2):27-46.

Chicago/Turabian Style

Enrico Bracci; Mouhcine Tallaki. 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?" FINANCIAL REPORTING , no. 2: 27-46.