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Nowadays big data (BD) represents a hot topic which receives great interest from both scholars and practitioners, due to its capabilities to affect managerial practices in both large corporations and small and medium enterprises (SMEs). In management control field of study, the use of BD can induce important managerial changes. However, no univocal consensus exists in literature regarding BD effects on managerial practices. In particular, some scholars highlighted the opportunities related to BD application while others question the real benefits of BD. Accordingly, in the current debate, there is no clear understanding of the real effects that BD may have on Management Control Systems (MCS). This ambiguity is even more pronounced in SMEs, given their reluctance to adopt both formal MCS and BD technologies. Consequently, this paper aims to analyze whether and how BD affects MCS and which drivers are involved in such interaction. To this end, we developed a case study on a SME, adopting the theoretical lens of Quinn (J Account Organ Change 7(4):337–357, 2011; Manag Account Res 25(1):76–92, 2014). Our study contributes to the present literature providing three main findings. Firstly, we showed that BD affects differently the formal and informal dimensions of MCS. Secondly, this study demonstrated that an exogenous shock, such as the adoption of a BD technology, can lead to MCS stability and not only to MCS change. Finally, we identified some micro-level mechanisms that triggered changes in formal and informal MCS. In particular, we found that leadership and managerial culture could play pivotal role in MCS change.
Gianluca Vitale; Sebastiano Cupertino; Angelo Riccaboni. Big data and management control systems change: the case of an agricultural SME. Journal of Management Control 2020, 31, 123 -152.
AMA StyleGianluca Vitale, Sebastiano Cupertino, Angelo Riccaboni. Big data and management control systems change: the case of an agricultural SME. Journal of Management Control. 2020; 31 (1-2):123-152.
Chicago/Turabian StyleGianluca Vitale; Sebastiano Cupertino; Angelo Riccaboni. 2020. "Big data and management control systems change: the case of an agricultural SME." Journal of Management Control 31, no. 1-2: 123-152.
In recent years, the global financial and economic crisis are rewriting the relationship between business and society, focusing, among other things, on the role of the process of financialization, not only in the economy as a whole but also within non-financial companies. Shareholder value maximization, together with the commoditization of business, has led to a general short-term approach at the expense of capital accumulation and core business activity, to the detriment of not only firms’ competitiveness and productivity but also of human capital, strategic innovation, business ethics, and long-term growth. Within this framework, this study investigates the role of corporate sustainability, analyzing the nexus between financialization, accumulation of real capital, and corporate social performance, an issue that has been neglected so far. Using a sample of US manufacturing firms from 2002 to 2017, we found that, while financialization was negatively correlated with corporate real investment, the environmental and social firm performance positively impacted corporate capital accumulation. Our results support the belief that a focus on environmental, social, and governance standards, fostering real investments, may enhance a firm’s long-term growth with a positive effect on its long-term value.
Sebastiano Cupertino; Costanza Consolandi; Alessandro Vercelli. Corporate Social Performance, Financialization, and Real Investment in US Manufacturing Firms. Sustainability 2019, 11, 1836 .
AMA StyleSebastiano Cupertino, Costanza Consolandi, Alessandro Vercelli. Corporate Social Performance, Financialization, and Real Investment in US Manufacturing Firms. Sustainability. 2019; 11 (7):1836.
Chicago/Turabian StyleSebastiano Cupertino; Costanza Consolandi; Alessandro Vercelli. 2019. "Corporate Social Performance, Financialization, and Real Investment in US Manufacturing Firms." Sustainability 11, no. 7: 1836.
Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing.
Gianluca Vitale; Sebastiano Cupertino; Loredana Rinaldi; Angelo Riccaboni. Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study. Sustainability 2019, 11, 1244 .
AMA StyleGianluca Vitale, Sebastiano Cupertino, Loredana Rinaldi, Angelo Riccaboni. Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study. Sustainability. 2019; 11 (5):1244.
Chicago/Turabian StyleGianluca Vitale; Sebastiano Cupertino; Loredana Rinaldi; Angelo Riccaboni. 2019. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study." Sustainability 11, no. 5: 1244.
Sebastiano Cupertino; Gianluca Vitale; Angelo Riccaboni. L'impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana. MANAGEMENT CONTROL 2018, 59 -86.
AMA StyleSebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni. L'impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana. MANAGEMENT CONTROL. 2018; (3):59-86.
Chicago/Turabian StyleSebastiano Cupertino; Gianluca Vitale; Angelo Riccaboni. 2018. "L'impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana." MANAGEMENT CONTROL , no. 3: 59-86.
Given the current undefined relational effect between corporate financial performance (CFP) and corporate social performance (CSP) and the potentially myopic behavior of managers, this paper answers the call from some scholars to contribute towards a better understanding of the relationship between CFP and CSR. Different from other papers, it does so by analyzing the role of innovation activities as a mediator between CFP and CSR, applying a regression and mediation analysis between firms’ financial resources, innovation initiatives, and social and environmental performance. The results demonstrate that innovation is a critical factor in the relationship between CFP and corporate social performance (CSP) as it enables organizations to respond to new economic, social and environmental challenges faster and better than organizations that are not able to innovate. Therefore, the investment of financial resources in innovation initiatives is one of the most important levers to pursue and to increase CSP.
Pasquale Ruggiero; Sebastiano Cupertino. CSR Strategic Approach, Financial Resources and Corporate Social Performance: The Mediating Effect of Innovation. Sustainability 2018, 10, 3611 .
AMA StylePasquale Ruggiero, Sebastiano Cupertino. CSR Strategic Approach, Financial Resources and Corporate Social Performance: The Mediating Effect of Innovation. Sustainability. 2018; 10 (10):3611.
Chicago/Turabian StylePasquale Ruggiero; Sebastiano Cupertino. 2018. "CSR Strategic Approach, Financial Resources and Corporate Social Performance: The Mediating Effect of Innovation." Sustainability 10, no. 10: 3611.
Water use and agricultural practices in the Mediterranean area are unsustainable. The situation is worsened by the increased frequency of droughts and floods, as well as desertification and soil depletion, associated with climate change. The aim of Partnership for Research and Innovation in the Mediterranean Area (PRIMA) is to foster an integrated programme of sustainable food production and water provision in the framework of the water-energy-food nexus. A monitoring tool developed under PRIMA is based on the Sustainable Development Goals, two of which are specifically dedicated to food security (SDG 2) and sustainable management of water (SDG 6). The 12 indicators that have been chosen to be monitored in the Mediterranean area are: Multidimensional Poverty Index (MPI); population overweight (%); land use (%); GHG emissions (total and AFOLU)(tCO2e); cereal yield (kg/ha); agriculture value added (US$/worker); fertilizer consumption (kg/haarable land); crop water productivity (kg/m3); annual freshwater withdrawal for agriculture (%); population served using with safely managed water service (rural, %); population served using with safely managed sanitation (rural, %); amount of agricultural residues used for energy purposes (t). Datasets for these indicators are collected by international bodies such as the World Bank, WHO, FAO and UNFCCC; recent series are available for almost all Mediterranean countries and are constantly updated. The aim of the proposed monitoring tool is to keep track of the impact generated in by PRIMA research and innovation projects Mediterranean countries.
F. Saladini; Gianni Betti; E. Ferragina; F. Bouraoui; Sebastiano Cupertino; G. Canitano; M. Gigliotti; A. Autino; F.M. Pulselli; Angelo Riccaboni; G. Bidoglio; S. Bastianoni. Linking the water-energy-food nexus and sustainable development indicators for the Mediterranean region. Ecological Indicators 2018, 91, 689 -697.
AMA StyleF. Saladini, Gianni Betti, E. Ferragina, F. Bouraoui, Sebastiano Cupertino, G. Canitano, M. Gigliotti, A. Autino, F.M. Pulselli, Angelo Riccaboni, G. Bidoglio, S. Bastianoni. Linking the water-energy-food nexus and sustainable development indicators for the Mediterranean region. Ecological Indicators. 2018; 91 ():689-697.
Chicago/Turabian StyleF. Saladini; Gianni Betti; E. Ferragina; F. Bouraoui; Sebastiano Cupertino; G. Canitano; M. Gigliotti; A. Autino; F.M. Pulselli; Angelo Riccaboni; G. Bidoglio; S. Bastianoni. 2018. "Linking the water-energy-food nexus and sustainable development indicators for the Mediterranean region." Ecological Indicators 91, no. : 689-697.
Sebastiano Cupertino. Cost-benefit analysis of carbon dioxide capture and storage considering the impact of two different climate change mitigation regimes. ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT 2013, 73 -89.
AMA StyleSebastiano Cupertino. Cost-benefit analysis of carbon dioxide capture and storage considering the impact of two different climate change mitigation regimes. ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT. 2013; (1):73-89.
Chicago/Turabian StyleSebastiano Cupertino. 2013. "Cost-benefit analysis of carbon dioxide capture and storage considering the impact of two different climate change mitigation regimes." ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT , no. 1: 73-89.