• Non ci sono risultati.

Abdel-Maksoud A., Dugdale D., Luther R. (2005), “Non-financial performance measurement in manufacturing companies”,

N/A
N/A
Protected

Academic year: 2021

Condividi "Abdel-Maksoud A., Dugdale D., Luther R. (2005), “Non-financial performance measurement in manufacturing companies”,"

Copied!
22
0
0

Testo completo

(1)

Bibliografia

Abdel-Maksoud A., Dugdale D., Luther R. (2005), “Non-financial performance measurement in manufacturing companies”, The British Accounting Review, Vol. 37, pp. 261-297.

Agliati M. (2006), “Il sistema di budget”, in in Amigoni F. (a cura di), Management -

Volume 5: Budget e controllo di gestione, Egea - Università Bocconi Editore, pp. 251-327.

Amigoni F. (1979), I sistemi di controllo direzionale. Criteri di progettazione e di

impiego, Giuffé Editore.

Amigoni F. (2003), “Sistemi di misure di controllo di gestione, fabbisogni d’integrazione ed evoluzione delle tecnologie”, in Amigoni F., Miolo Vitali P. (a cura di), Misure multiple di performance, Edizioni Egea, pp. 1-60.

Anand M., Sahay B.S., Saha S. (2005), “Balanced Scorecard in Indian Companies”,

Vikalpa, Vol. 30, No. 2, pp. 11-25.

Andriessen D. (2001), “Weightless wealth: four modifications to standard IC theory”,

Journal of Intellectual Capital, Vol. 2, No. 3, pp. 204-214.

Andriessen D., Tissen R. (2000), Weightless Wealth: Find Your Real Value in a

Future of Intangible Assets, Financial Times Prentice-Hall.

Anthony R.N. (1965a), Planning and Control Systems. A Framework for Analysis, Harvard Business School Publications.

Anthony R.N. (1965b), “Accounting for Capital Costs”, in Anthony R.N., Dearden J., Vancil R.F. (a cura di), Management Control Systems: Cases and Readings, Richard Irwin.

Antinori C. (2004), “Accounting practice before Luca Pacioli: emergence of Double Entry”, De Computis - Spanish Journal of Accounting History, No. 1, pp. 4-23.

(2)

Antle R., Demski J.S. (1988), “The controllability principle in responsibility accounting”, The Accounting Review, Vol. 63, pp. 700-718.

Argyris C. (1952), The Impact of Budget on People, Controllership Foundation.

Ashton C. (1997), Strategic Performance Measurement: Transforming Corporate

Performance by Measuring and Managing the Drivers of Business Success, Business Intelligence Ltd.

Austin R., Gittel J.H. (2007), “Anomalies of measurement: when it works, but should not”, in Neely A.D., Business performance measurement: unifying theories and

integrating practice, Second Edition, Cambridge University Press, pp. 449-476.

Avadikyan A., Lhuillery S. (2007), “L’adoption de nouvelles technologies et pratiques organisationnelles dans l’industrie française: une comparaison européenne”, Bulletin

EMS, No. 3.

Azzone G., Masella C., Bertelè U. (1991), “Design of Performance Measures for Time-based Companies”, International Journal of Operations & Production

Management, Vol. 11, No. 3, pp. 77-85.

Baiman S., Rajan M.V. (1995), “The informational advantages of discretionary bonus schemes”, The Accounting Review, Vol. 70, No. 4, pp. 557-579.

Baker G., Gibbons R., Murphy K.J. (1994), “Subjective performance measures in optimal incentive contracts”, Quarterly Journal of Economics, Vol. 109, No. 4, pp. 1125-1156.

Ballantine J., Brignall S. (1994), “A Taxonomy of Performance Measurement Frameworks”, Working Paper, Warwick Business School.

Banker R.D., Chang H., Pizzini M.J. (2004), “The Balanced Scorecard: Judgemental Effects of Performance Measures Linked to Strategy”, The Accounting Review, Vol. 79, No. 1, pp. 1-23.

Banker R.D., Janakiraman S.N., Konstans C., Pizzini M.J. (2001), “Determinants of chief financial officer’s satisfaction with systems for performance measurement”,

Working paper, University of Dallas.

Banker R.D., Potter G., Srinivasan D. (2000), “An Empirical Investigation of an Incentive Plan that Includes Non-financial Performance Measures”, The Accounting

(3)

Baraldi S., Bocci F., Bubbio A. (2004), “La diffusione della Balanced Scorecard in Italia: risultati di una ricerca ed evidenze empiriche”, Controllo di Gestione, Vol. 1, No. 6, pp. 6-17.

Bastia P. (2001), I sistemi di pianificazione e controllo, Edizioni Il Mulino.

Beretta S. (2006), “Il controllo organizzativo”, in Amigoni F. (a cura di), Management

- Volume 5: Budget e controllo di gestione, Egea - Università Bocconi Editore, pp. 135-189.

Bergamin Barbato M. (1992), Programmazione e controllo in un'ottica strategica, UTET.

Birchard B. (1995), “Making it count”, Chief Financial Officer, Vol. 11, No. 10, p. 42. Bititci U.S., Carrie A.S., McDevitt L. (1997), “Integrated performance measurement systems: a development guide”, International Journal of Operations & Production

Management, Vol. 17, No. 5, pp. 522-534.

Bititci U.S., Mendibil K., Nudurupati S., Garengo P., Turner T. (2006), “Dynamics of performance measurement and organisational culture”, International Journal of

Operations & Production Management, Vol. 26, No. 12, pp. 1325-1350.

Black A., Wright P., Bachman J. (1998), In Search of Shareholder Value. Managing

the Drivers of Performance, Pitman Publishing.

Borsa Italiana, Guida al Sistema di Controllo di Gestione, aprile 2003.

Bourne M. (2004a), “Performance measurement: a brief history”, in Bourne M. (a cura di), Handbook of Performance Measurement, Third Edition, GEE Publishing, pp. 13-27.

Bourne M. (2004b), “Performance measurement frameworks”, in Bourne M. (a cura di), Handbook of Performance Measurement, Third Edition, GEE Publishing, pp. 61-74.

Bourne M. (2004c), “Implementation issues”, in Bourne M. (a cura di), Handbook of

Performance Measurement, Third Edition, GEE Publishing, pp. 545-571.

Bourne M. (2004d), “Theory M and Theory P”, in Bourne M. (a cura di), Handbook of

Performance Measurement, Third Edition, GEE Publishing, pp. 51-57.

Bourne M., Mills J., Wilcox M., Neely A.D., Platts K. (2000), “Designing, implementing and updating performance measurement systems”, International Journal

(4)

Bourne M., Neely A.D., Platts K., Mills J. (2002), “The success and failure of performance measurement initiatives”, International Journal of Operations &

Production Management, Vol. 20, No. 7, pp. 1288-1310.

Braam G., Nijssen E. (2004), “Performance effects of using the balanced scorecard: the Dutch experience”, Long Range Planning, Vol. 37, pp. 335-349.

Brancato C.K. (1995), New Corporate Performance Measures. A Research Report, The Conference Board.

Bromwich M. (1990), “The case for strategic management accounting: the role of accounting information for strategy in competitive markets”, Accounting,

Organisations and Society, Vol. 15, pp. 27-46.

Bromwich M., Bhimani A. (1994), Management Accounting Pathways to Progress, CIMA Publishing.

Brown M.G. (1996), Keeping Score: Using the Right Metrics to Drive World-Class

Performance, Quality Resources Publisher.

Brunetti G. (1979), Il controllo di gestione in condizioni ambientali perturbate, prima edizione, Franco Angeli.

Brunetti G. (1989), “L’economicità e la rilevazione”, in Airoldi G., Brunetti G., Coda V. (a cura di), Lezioni di Economia Aziendale, Edizioni Il Mulino.

Brunetti G. (2004), Il controllo di gestione in condizioni ambientali perturbate, decima edizione, Franco Angeli.

Buck A.E. (1929), Public Budgeting: A Discussion of Budgetary Practice in the

National, State and Local Governments of the United States, Harper and Brothers. Camp R.C. (1989), Benchmarking - the Search for Industry Best Practices that Lead to

Superior Performance, ASQS Quality Press.

Cavalluzzo K.S., Ittner C.D. (2002), “Implementing performance measurement innovations: evidence from government”, Working paper, Georgetown University. Cavalluzzo K.S., Ittner C.D. (2004), “Implementing strategic performance measurement innovations: evidence from government”, Accounting, Organizations

and Society, Vol. 29, No. 3-4, pp. 243-267.

Chandler A.D. (1962), Strategy and structure: chapters in the history of the industrial

(5)

Chandler A.D. (1977), The Visible Hand: The Managerial Revolution in American

Business, Harvard University Press.

Charnes A., Cooper W.W., Rhodes E. (1978), “Measuring efficiency of decision-making units”, European Journal of Operations Research, Vol 2, No. 6, pp. 429-444. Chatfield M. (1971), “The origins of cost accounting”, Management Accounting

(USA), No. 6, pp. 11-14.

Chenhall R.H., Langfield-Smith K. (2007), “Multiple Perspectives of Performance Measures”, European Management Journal, Vol. 25, No. 4, pp. 266-282.

Chiucchi M.S. (2004), Sistemi di misurazione e di reporting del capitale intellettuale:

criticità e prospettive, Giappichelli Editore.

Choong K.K. (2008), “Intellectual capital: definitions, categorization and reporting models”, Journal of Intellectual Capital, Vol. 9, No. 4, pp. 609-638.

Cinquini L. (1994), La dimensione “tempo” e il sistema dei valori aziendali, Giuffé Editore.

Cinquini L. (2000), “Le misurazioni aziendali: uno schema di riferimento”, in Miolo Vitali P. (a cura di), Corso di Economia Aziendale - Volume 2. Decisioni, processi

decisionali e misurazioni, Giappichelli Editore, pp. 9-17.

Cinquini L. (2003), Strumenti per l’analisi dei costi. Vol. 1 - Fondamenti di Cost

Accounting, Giappichelli Editore.

Cinquini L., Mitchell F. (2001), “La qualità informativa dei sistemi di contabilità direzionale. Quali metodi per valutarla?”, Economia & Management, No. 1, pp. 115-125.

Cinquini L., Mitchell F. (2005), “Success in management accounting: lessons from the

activity-based costing/management experience”, Journal of Accounting &

Organisational Change, No. 1, pp. 63-78.

Cinquini L., Mitchell F., Tenucci A. (2006), “La valutazione dei “fattori di successo” dei sistemi di contabilità direzionale: i risultati di una ricerca sull'Activity-Based Costing”, Budget, No. 46, pp. 4-26.

Coase R.H. (1937), “The Nature of the Firm”, Economica, Vol. 4, No. 16, pp. 386-405.

(6)

Collins J. (2001), Good to Great: Why Some Companies Make the Leap… and Others

Don’t, Harper Collins.

Cook T., Campbell D. (1979), Quasi-Experimentation: Design & Analysis Issues for

Field Settings, Rand McNally.

Cooper R. (1987a), “The two-stage procedure in cost accounting: part 1”, Journal of

Cost Management, Vol. 2, Summer, pp. 43-51.

Cooper R. (1987b), “The two-stage procedure in cost accounting: part 2”, Journal of

Cost Management, Vol. 2, Fall, pp. 39-45.

Cooper S., Crowther D., Davies M., Davis E.W. (2001), Shareholder or Stakeholder

Value: The Development of Indicators for the Control and Measurement of Performance, Chartered Institute of Management Accountants.

Copeland T., Koller T., Murrin J. (1990), Valuation: Measuring and Managing the

Value of Companies, John Wiley & Sons Publishing.

Corsi K. (2003), Il controllo organizzativo. Una prospettiva transazionale, Giuffré Editore.

Cross K.F., Lynch R.L. (1989), “The SMART way to sustain and define success”,

National Productivity Review, Vol. 8, No. 1, pp. 23-33.

David P.A. (1990), “The Dynamo and the Computer: An Historical Perspective on the Modern Productivity Paradox”, American Economic Review, Vol. 80, No. 2, pp. 355-361.

David P.A., Wright G. (1999), “Early twentieth century productivity growth dynamics: an inquiry into the economic history of «our ignorance»”, Discussion Papers in

Economic and Social History, University of Oxford.

Davis S., Albright T. (2004), “An investigation on the effect of Balanced Scorecard implementation on financial performance”, Management Accounting Research, Vol. 15, pp. 135-153.

De Toni A., Tonchia S. (1996), “I sistemi di misurazione delle prestazioni in produzione. Risultati di una ricerca empirica”, Economia & Management, n.4, pp. 29-46.

De Wet J.H., Hall J.H. (2004), “The relationship between EVA, MVA and leverage”,

(7)

Dean J. (1954), “Measuring the Productivity of Capital”, Harvard Business Review, Vol. 32, No. 1, pp. 120-130.

Dearden J. (1969), “The case against ROI control”, Harvard Business Review, Vol. 47, No. 3, pp. 124-135.

Dearden J. (1987), “Measuring profit center managers”, Harvard Business Review, Vol. 65, No. 5, pp. 84-88.

Dikolli S.S., Sedatole K.L. (2007), “Improvements in the Information Content of Nonfinancial Forward-Looking Performance Measures: A Taxonomy and Empirical Application”, Journal of Management Accounting Research, Vol. 19, pp. 71-104. Dixon J.R., Nanni A.J. (2004), “Achieving strategic alignment: using the Performance Measurement Questionnaire”, in Bourne M. (a cura di), Handbook of Performance

Measurement, Third Edition, GEE Publishing, pp. 649-684.

Dixon J.R., Nanni A.J., Vollman T.E. (1990), The New Performance Challenge:

Measuring Operations for World Class Competition, Dow Jones-Irwin.

Donna G. (1999), La creazione del valore nella gestione dell’impresa, Carocci Editore.

Dossi A. (2001), I processi aziendali: profili di misurazione e controllo, Egea. Drucker P. (1954), The Practice of Management, Harper Publisher.

Easton P.D., Harris T.S., Ohlson J.A. (1992), “Accounting Earnings Can Explain Most of Security Returns: The Case of Long Return Intervals”, Journal of Accounting and

Economics, Vol. 15, No. 2-3, pp. 119-142.

Eccles R.G. (1991), “The Performance Measurement Manifesto”, Harvard Business

Review, January-February, pp. 131-137.

Edvinsson L., Malone M.S. (1997), Intellectual Capital: The Proven Way to Establish

Your Company’s Real Value By Measuring Its Hidden Values, Piaktus.

EFQM (1997), Evaluating the Operation of the Model for Self-Assessment, European Centre for Business Excellence.

EFQM (1999), The EFQM Excellence Model, European Foundation for Quality Management.

Epstein M.J., Manzoni J.F. (1997), “The Balanced Scorecard and Tableau de Bord: translating strategy into action”, Management Accounting, Vol. 79, No. 2, pp.28-36.

(8)

Fayol H. (1916), “Administration Industrielle et Générale. Prévoyance, Organisation, Commandement, Coordination, Contrôle”, Bulletin de la Société de l’Industrie

Minerale, Vol. 10, No.3, pp. 5-162.

Fayol H. (1949), General and Industrial Management, Pitman Publishing [versione inglese a cura di Storrs C.].

Feltham G., Xie J. (1994), “Performance measure congruity and diversity in multi-task principal/agent relations”, The Accounting Review, Vol. 69, pp. 429-453.

Ferns R.H., Tipgos M.A. (1988), “Controllers as business strategists: A progress report”, Management Accounting, Vol. 69, No. 9, pp. 25-29.

Fitzgerald L. (2004), “The results and determinants framework: making it wok”, in Bourne M. (a cura di), Handbook of Performance Measurement, Third Edition, GEE Publishing, pp. 113-130.

Fitzgerald L. (2007), “Performance measurement”, in Hopper T., Northcott D., Scapens R., Issues in Management Accounting, Pearson Education, pp. 223-241. Fitzgerald L., Johnston R., Brignall T.J., Silvestro R., Voss C. (1991), Performance

Measurement in Service Business, Chartered Institute of Management Accountants. Franco-Santos M., Kennerley M., Micheli P., Martinez V., Mason S., Bernard M., Gray D., Neely A.D. (2007), “Toward a definition of a business performance measurement system”, International Journal of Operations & Production

Management, Vol. 27, No. 8, pp.784-801.

Fraquelli G., Erbetta F. (2006), “Gli indicatori di performance”, in Donna G., Riccaboni A. (a cura di), Manuale del controllo di gestione, seconda edizione, IPSOA. Freeman E.R. (1984), Strategic Management: A Stakeholder Approach, Pitman.

Frigo M.L., Krumwiede K.R (1999), “Balanced scorecards: a rising trend in strategic performance measurement”, Journal of Strategic Performance Measurement, Vol. 3, No. 1, pp. 42-48.

Galeotti M. (2006), Governo dell’azienda e indicatori di performance, Giappichelli Editore.

Garke E., Fells J.M. (1887), Factory Accounts, McGraw-Hill.

Garner S.P. (1954), Evolution of Cost Accounting to 1925, University of Alabama Press.

(9)

Ghalayini A.M., Noble J.S. (1996), “The changing basis of performance measurement”, International Journal of Operations & Production Management, Vol. 16, No. 8, pp. 63-80.

Giannetti R. (2003), “Il costo del capitale”, in Miolo Vitali P. (a cura di), Strumenti per

l’analisi dei costi. Vol. 3 - Percorsi di cost management, Giappichelli Editore, pp. 219-241.

Gjesdal F. (1981), “Accounting for stewardship”, Journal of Accounting Research, Vol. 19, pp. 208-231.

Goff J. (1995), “Controller burnout”, Chief Financial Officer, Vol. 11, No. 9, p. 60. Griffith R., Neely A.D. (2007), “Incentives and managerial experience in mutli-task teams: evidence from within a firm”, Working paper, Institute for Fiscal Studies and Cranfield School of Management.

Guatri L. (1997), “L’inettitudine dei risultati contabili a esprimere la performance dell’impresa: dall’utile di bilancio al Risultato Economico Integrato”, La valutazione

delle aziende, No. 2.

Guatri L. (1998), Trattato sulla valutazione delle aziende, EGEA.

Guerrini A. (2004), “Le nuove architetture del controllo di gestione”, Budget, Vol. 40, No. 4, pp. 63-79.

Guerrini A. (2007), Il cambiamento del sistema di controllo. Uno schema di analisi, Università di Pisa - Electronic Theses and Dissertations system.

Gunasekaran A., Kobu B. (2007), “Performance measures and metrics in logistics and supply chain management: a review of recent literature (1995-2004) for research and applications”, International Journal of Production Research, Vol. 45, No. 12, pp. 2819-2840.

Guthrie J. (2001), “The management, measurement and the reporting of intellectual capital”, Journal of Intellectual Capital, Vol. 2, No. 1, pp. 27-41.

Gutiérrez (2005), “Historic Evolution of Cost and Management Accounting (1885-2005)”, De Computis - Spanish Journal of Accounting History, No. 2, pp. 100-122. Haarmann H. (2002), “Modelli di civiltà a confronto nel mondo antico: la diversità funzionale degli antichi sistemi di scrittura”, in Bocchi G., Ceruti M. (a cura di),

Origini della scrittura. Genealogie di un'invenzione, Bruno Mondadori Editore, pag. 28-55.

(10)

Hammer M., Champy J. (1993), Re-engineering the Corporation: A Manifesto for

Business Revolution, Nicholas Brealey Publishing.

Handy C. (1996), Beyond certainty: The changing worlds of organizations, Harvard Business School Press.

Hayes R.H. (1981), “Why Japanese Factories Work”, Harvard Business Review, Vol. 59, No. 4, pp. 137-145.

Hayes R.H., Abernathy W.J. (1980), “Managing Our Way to Economic Decline”,

Harvard Business Review, Vol. 58, No. 4, pp. 67-77.

Hayes R.H., Limprecht J.A. (1982), “Germany’s World Class Manufacturers”

Harvard Business Review, Vol. 60, No. 6, pp. 57-66.

Hendricks K., Menor L., Wiedman C. (2004), “Adoption of the Balanced Scorecard: A Contingency Variables Analysis”, Working Paper, University of Western Ontario. Henri J.F. (2006), “Organizational culture and performance measurement systems”,

Accounting, Organizations and Society, Vol. 31, pp. 77-103.

Holden P.E., Fish L.S., Smith H.L. (1941), Top Management Organization and

Control. A Research Study of the Management Policies and Practices of Thirty Leading Industrial Corporations, Stanford University Press.

Holmstrom B. (1979), “Moral hazard and observability”, Bell Journal of Economics, Vol. 10, pp. 74-91.

Holmstrom B., Milgrom P. (1991), “Multitask principal-agent analyses: Incentive contracts, asset ownership, and job design”, Journal of Law, Economics, and

Organization, Vol. 7, pp. 24-52.

Hoque Z. (2005), “Linking environmental uncertainty to non-financial performance measures and performance: a research note”, The British Accounting Review, Vol. 37, pp. 471-481.

Hoque Z., James W. (2000), “Linking balanced scorecard measures to size and market factors: impact on organizational performance”, Journal of Management Accounting

Research, Vol. 12, pp. 1-17.

(11)

Hyvönen J. (2007), “Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance”, Management

Accounting Research, Vol. 18, pp. 343-366.

IBM - Institute for Business Value (2005), The specialized enterprise. A fundamental

redesign of firms and industries, IBM Business Consulting Services.

IMA (1993), Cost Management Update no. 32, Institute of Management Accountants - Cost Management Group.

IMA (1995), Cost Management Update no. 49, Institute of Management Accountants - Cost Management Group.

IMA (1996), Cost Management Update no. 64, Institute of Management Accountants - Cost Management Group.

Innes J., Mitchell F. (1989), Management Accounting: The Challenge of Technological

Innovation 2, CIMA Publishing.

Iselin E.R., Mia L., Sands J. (2008), “The effects of the balanced scorecard on performance. The impact of the alignment of the strategic goals and performance reporting”, Journal of General Management, Vol. 33, No. 4, pp. 71-85.

Istvan R. (1988), “The fourth dimension of competition”, in AA.VV., Timed-Based

Competition: The New Series, Boston Consulting Group.

Ittner C.D. (2008), “Does measuring intangibles for management purposes improve performance? A review of the evidence”, Accounting and Business Research, Vol. 38, No. 3, pp. 261-272.

Ittner C.D., Larcker D.F. (1996), “Measuring the impact of quality initiatives on firm financial performance”, Advances in the Management of Organizational Quality, No. 1, pp. 1-37.

Ittner C.D., Larcker D.F. (1997), “Quality strategy, strategic control system, and organizational performance”, Accounting, Organizations, and Society, Vol. 22, pp. 293-314.

Ittner C.D., Larcker D.F. (1998), “Innovations in Performance Measurement: Trend and Research Implications”, Journal of Management Accounting Research, Vol. 10, pp. 205-238.

Ittner C.D., Larcker D.F. (2001), “Assessing empirical research in management accounting: A value-based management perspective”, Journal of Accouting and

(12)

Ittner C.D., Larcker D.F. (2003), “Coming up short on non-financial performance measurement”, Harvard Business Review, Vol. 81, No. 6, pp. 88-95.

Ittner C.D., Larcker D.F., Randall T. (2003a), “Performance implications of strategic performance measurement in financial service firms”, Accounting, Organizations and

Society, Vol. 28, No. 7, pp. 715-744.

Ittner C.D., Larcker D.F., Meyer M.W. (2003b), “Subjectivity and the Weighting of Performance Measures: Evidence form a Balanced Scorecard”, The Accounting

Review, Vol. 78, No. 3, pp. 725-758.

Jeans M., Morrow M. (1989), “The practicalities of using activity-based costing”,

Management Accounting (UK), Vol. 67, pp. 42-44.

Johnson H.T. (1972), “Early cost accounting for internal management control: Lyman Mills in the 1850’s”, Business History Review, Vol. 46, No. 4, pp. 466-474.

Johnson H.T. (1975), “Management accounting in an early integrated Industrial: E. I. du Pont de Nemours Powder Company, 1903-1912”, Business History Review, Vol. 49, No. 2, pp. 184-204.

Johnson H.T. (1981), “Toward an understanding of nineteenth century cost accounting”, The Accounting Review, Vol. 56, No. 3, pp. 510-518.

Johnson H.T. (1983), “The Search for Gain in Markets and Firms: A Review of the

Historical Emergence of Management Accounting Systems”, Accounting,

Organizations and Society, No. 2/3, pp. 139-146.

Johnson H.T., Kaplan R.S. (1987), Relevance Lost: The Rise and Fall of Management

Accounting, Harvard Business School Press.

Kaplan R.S. (1983), “Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research”, The Accounting Review, Vol. 58, No. 4, pp. 686-705.

Kaplan R.S. (1984), “The Evolution of Management Accounting”, The Accounting

Review, Vol. 59, No. 3, pp. 390-418.

Kaplan R.S., Norton D.P. (1992), “The Balanced Scorecard: Measures That Drive Performance”, Harvard Business Review, Vol. 70, No. 1, pp. 71-79.

Kaplan R.S., Norton D.P. (1996a), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, Vol. 74, No. 1, pp. 75-85.

(13)

Kaplan R.S., Norton D.P. (1996b), The Balanced Scorecard: Translating Strategy into

Action, Harvard Business School Press.

Kaplan R.S., Norton D.P. (2000), “Having Trouble with Your Strategy? Then Map It”,

Harvard Business Review, Vol. 78, No. 5, pp. 167-176.

Kaplan R.S., Norton D.P. (2001), The Strategy Focused Organization: How Balanced

Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press.

Kaplan R.S., Norton D.P. (2004a), “Measuring the Strategic Readiness of Intangible Assets”, Harvard Business Review, Vol. 82, No. 5, pp. 167-176.

Kaplan R.S., Norton D.P. (2004b), Strategy Maps - Converting Intangible Assets into

Tangible Outcomes, Harvard Business School Press.

Keegan D.P., Eiler R.G., Jones C.R. (1989), “Are Your Performance Measures Obsolete?”, Management Accounting, June, pp. 45-50.

Kennerley M., Neely A.D. (2002), “A framework of the factors affecting the evolution of performance measurement systems”, International Journal of Operations &

Production Management, Vol. 22, No. 11, pp. 1222-1245.

Kennerley M., Neely A.D. (2003), “Measuring performance in a changing business environment”, International Journal of Operations & Production Management, Vol. 23, No. 2, pp.213-229.

Koontz H. (1959), Principles of Management: An Analysis of Managerial Functions, McGraw-Hill.

KPMG - Economic Intelligence Unit (2006), Being the best. Insight from leading

finance functions, KPMG Advisory.

Landsberger H.A. (1958), Hawthorne Revisited, Ithaca.

Langfield-Smith K., Thorne H., Hilton R.W. (2006), Management accounting:

information for managing and creating value, Fourth Edition, McGraw-Hill.

Lev B. (1989), “On the Usefulness of Earnings: Lessons and Directions from Two Decades of Empirical Research”, Journal of Accounting Research, Vol. 27, Suppl., pp. 153-192.

Lev B. (2001), Intangibles: Management, Measurement, and Reporting, Brookings Institution Press.

(14)

Lev B. (2003), Intangilbles. Gestione, valutazione e reporting delle risorse intangibili

delle aziende (edizione italiana), ETAS.

Lev B., Zambon S. (2003), “Intangibles and intellectual capital: an introduction to a special issue”, European Accounting Review, Vol. 12, No. 4, pp.597-603.

Lewin K. (1968), “Group Decision and Social Change”, in Newcomb T.M., Marley E.L. (a cura di), Readings in Social Psychology, Richard Winston Inc.

Libby T., Salterio S., Webb A. (2002), “The balanced scorecard: the effects of assurance and process accountability on managerial judgement”, Working paper, Wilfred Laurier University.

Lingle J.H., Schiemann W.A. (1996), “From balanced scorecard to strategy gauge: is measurement worth it?”, Management Review, No. 3, pp. 56-62.

Lipe M.G., Salterio S.E. (2000), “The Balanced Scorecard: Judgemental Effects of Common and Unique Performance Measures”, The Accounting Review, Vol. 75, No. 3, pp. 283-298.

Littler D.A., Sweeting R.C. (1989), Management Accounting: The Challenge of

Technological Innovation 3, CIMA Publishing.

Littletin A.C. (1933), Accounting Evolution to 1900, American Institute Publishing Co.

Lynch R.L., Cross K.F. (1991), Measure Up. The Essential Guide to Measuring

Business Performance, Mandarin.

Maciariello J.A., Kirby C.J. (1994), Management Control Systems: using adaptive

systems to attain control, Prentice Hall - Pearson Education.

Madden B.J. (1999), CFROI Valuation: A Total System Approach to Valuing the Firm, Butterworth-Heinemann Finance.

Malina M.A., Nørreklit H., Selto F.H. (2007), “Relations among measures, climate of control, and performance measurement models”, Contemporary Accounting Research, No. 24, pp. 935-982.

Malina M.A., Selto F.H. (2004), “Choice and change of measures in performance measurement models”, Management Accounting Research, Vol. 15, pp. 441-469. Marchi L. (1993), I sistemi informativi aziendali, seconda edizione, Giuffré Editore. Marchi L. (2003), I sistemi informativi aziendali, terza edizione, Giuffré Editore.

(15)

Marchi L. (2008), “Il processo di controllo”, in Marasca S., Marchi L., Riccaboni A. (a cura di), Il controllo di gestione. Metodologie e strumenti, Knowità.

Markus M.L., Pfeffer J. (1983), “Power and the design and implementation of accounting and control systems”, Accounting, Organisations and Society, Vol. 8, pp. 205-218.

Marr B. (2004), Business Performance Management: The Current State of the Art, Cranfield School of Management.

Marr B., Adams C. (2004), “The balanced scorecard and intangible assets: similar ideas, unaligned concepts”, Measuring Business Excellence, Vol. 8, No. 3, pp. 18-27. Marr B., Gray D., Schiuma G. (2004), “Measuring Intellectual Capital – What, Why, and How”, in Bourne M. (a cura di), Handbook of Performance Measurement, Third Edition, GEE Publishing, pp. 369-411.

Marr B., Schiuma G. (2003), “Business performance measurement – past, present, and future”, Management decision, Vol. 41, No. 8, pp. 680-687.

Matejka M., Merchant K.A., Van der Stede W.A. (2006), “Performance Measurement and Evaluation Practices in Loss-Making Entities”, Working Paper, University of Michigan and University of Southern California.

McGregor D. (1960), The Human Side of Enterprise, McGraw-Hill Higher Education. McKenzie F.C., Shilling M.D. (1998), “Avoiding performance measurement traps: ensuring effective incentives designs and implementation”, Compensation and

Benefits Review, Vol. 30, No. 4, pp. 57-65.

McKinsey J.O. (1922), Budgetary Control, Ronald Press.

McMann P., Nanni A.J. (1994), “Is your company really measuring performance?”,

Management Accounting (USA), No. 11, pp. 55-58.

Merchant K.A. (1985), Control in Business Organizations, Harvard Graduate School of Business.

Merchant K.A. (1998), Modern Management Control Systems: Text and Cases, Prentice Hall - Pearson Education.

(16)

Merchant K.A., Van der Stede W.A. (2007), Management Control Systems.

Performance Measurement, Evaluation and Incentives, Second Edition, Prentice Hall - Pearson Education.

MERITUM Project (2002), Guidelines for Managing and Reporting on Intangibles

(Intellectual Capital Report), Fundaciòn Aritel Mòvil.

Meyer M.W. (2007), “Finding performance: the new discipline in management”, in Neely A.D., Business performance measurement: unifying theories and integrating

practice, Second Edition, Cambridge University Press, pp. 113-124.

Meyer M.W., Gupta V. (1994), “The performance paradox”, in Staw B.M., Cummings L.L. (a cura di), Research in Organizational Behavior - Volume 16, Elsevier, pp. 309-369.

Milani F. (2006), “La Balanced Scorecard, strumento di pianificazione e controllo”,

Rivista di Economia Aziendale, Diritto, Scienza delle Finanze, Economia Politica, Vol. 40, No. 4, pp. 22-28.

Milgrom P., Roberts J. (1995), “Complementarities and fit: strategy, structure, and organizational change in manufacturing”, Journal of Accounting and Economics, Vol. 19, No. 2-3, pp. 179-208.

Miller J.G., Vollmann T.E. (1985), “The hidden factory”, Harvard Business Review, Vol. 63, No. 5, pp. 142-150.

Miolo Vitali P. (2003), “Contesti aziendali innovative e strumenti di cost management”, in Miolo Vitali P. (a cura di), Strumenti per l’analisi dei costi. Vol. 3 -

Percorsi di cost management, Giappichelli Editore, pp. 1-45.

Mockler R.J. (1970), Readings in Management Control, Appleton-Century-Crofts. Mouritsen J. (1998), “Driving growth: Economic Value Added versus Intellectual Capital”, Management Accounting Research, Vol. 9, pp. 461-482.

Mouritsen J., Bukh P.N., Marr B. (2004), “Reporting on intellectual capital: why, what and how?”, Measuring Business Excellence, Vol. 8, No. 1, pp. 46-54.

Nanni A.J., Dixon J.R., Vollmann T.E. (1992), “Integrated Performance Measurement: Management Accounting to Support the New Manufacturing Realities”, Journal of

Management Accounting Research, Vol. 4, pp. 1-19.

Neely A.D. (1999), “The performance measurement revolution: why now and what next?”, International Journal of Operations & Production Management, Vol. 19, No. 2, pp. 205-228.

(17)

Neely A.D. (2005), “The evolution of performance measurement research. Developments in the last decade and a research agenda for the next”, International

Journal of Operations & Production Management, Vol. 25, No. 12, pp. 1264-1277. Neely A.D. (2007), “Does the balanced scorecard work: an empirical investigation”,

Working paper, Cranfield School of Management.

Neely A.D., Adams C. (2000), Perspectives on Performance: The Performance Prism, Gee Publishing.

Neely A.D., Adams C. (2001), “Perspectives on performance: The performance prism”, Journal of Cost Management, Vol. 15, No. 1, pp. 7-15.

Neely A.D., Adams C., Crowe, P. (2001), “The Performance Prism in Practice”,

Measuring Business Excellence, Vol. 5, No. 2, pp. 6-12.

Neely A.D., Bourne M., “Why measurement initiatives fail”, Measuring Business

Excellence, Vol. 4, No. 4, pp. 3-6.

Neely A.D., Gregory M.J., Platts K. (1995), “Performance measurement system design. A literature review and research agenda”, International Journal of Operations

& Production Management, Vol. 15, No. 4, pp. 80-116.

Neely A.D., Kennerley M., Adams C. (2007), “Performance measurement framework: a review”, in Neely A.D., Business performance measurement: unifying theories and

integrating practice, Second Edition, Cambridge University Press, pp. 143-162.

Nørreklit H. (2000), “The balance on the balanced scorecard - a critical analysis on some of its assumption”, Management Accounting Research, Vol. 11, pp. 65-88. Nuti S. (2005), “Il sistema di valutazione della performance delle aziende sanitarie toscane”, in Baraldi S. (a cura di), Il balance scorecard nelle aziende sanitarie, Mc Graw-Hill.

Nuti S. (a cura di) (2008), La valutazione della performance in sanità, Editrice Il Mulino.

Olson E., Slater S. (2002), “The balanced scorecard, competitive strategy, and performance”, Business Horizons, No. 3, pp. 11-16.

Otley D.T. (1994), “Management control in contemporary organizations: towards a wider framework”, Management Accounting Research, Vol. 5, pp. 289-299.

(18)

Otley D.T. (1999), “Performance management: a framework for management control systems research”, Management Accounting Research, Vol. 10, pp. 363-382.

Otley D.T. (2001), “Extending the boundaries of management accounting research: developing systems for performance management”, British Accounting Review, Vol. 33, pp 243-261.

Ottosson E., Weissenrieder F. (1996), “Cash Value Added. A New Method for Measuring Financial Performance”, Working Paper, Gothenburg University.

Parker C. (2000), “Performance measurement”, Work Study, Vol. 49, No. 2, pp. 63-66. Paul J. (1992), “On the efficiency of stock-based compensation”, Review of Financial

Studies, Vol. 5, pp. 471-502.

Perrin B. (1998), “Effective Use and Misuse of Performance Measurement”, American

Journal of Evaluation, Vol. 19, No. 3, pp. 367-379.

Peters T. (1997), The Circle of Innovation: You Can’t Shrink Your Way to Greatness, Hodder & Stoughton.

Peters T.J., Waterman R.H. (1982), In Search of Excellence: Lessons from America’s

Best-Run Companies, Harper & Row.

Prendergast C., Topel R. (1993), “Discretion and bias in performance evaluation”,

European Economic Review, Vol. 37, No. 2-3, pp. 355-365.

Provasi R. (2005), “L’evoluzione degli strumenti di misurazione delle performance aziendali”, Rivista di Economia Aziendale, Diritto, Scienza delle Finanze, Economia

Politica, Vol. 39, No. 4, pp. 24-28.

Rangone A. (1997), “Linking organizational effectiveness, key success factors and performance measures: an analytical framework”, Management Accounting Research, Vol. 8, pp. 207-219.

Rappaport A. (1986), Creating Shareholder Value: The New Standard for Business

Performance, The Free Press.

Reece J.S., Cool W.R. (1978), “Measuring Investment Center Performance”, Harvard

Business Review, Vol. 56, No. 3, pp. 28-46.

Riccaboni A. (2005), “Controllo di gestione e comportamenti individuali”, in Donna G., Riccaboni A. (a cura di), Manuale del controllo di gestione, seconda edizione, IPSOA, pp. 29-63.

(19)

Ridgway V.F. (1956), “Dysfunctional consequences of performance measurements”,

Administrative Science Quarterly, Vol. 1, No. 2, pp. 240-247.

Rigby D. (2003), “Management tools survey 2003: usage up as companies strive to make headway in tough times”, Strategy & Leadership, Vol. 31, No. 5, pp. 4-11. Roos J., Ross G., Dragonetti N.C., Edvinsson L. (1997), Intellectual Capital:

Navigating the New Business Landscape, Macmillan.

RSA (1995), Tomorrow’s Company. The Role of Business in a Changing World, Royal Society of Arts, Manufacturers and Commerce.

Rucci A.J., Kirn S.P., Quinn R.T. (1998), “The employee-customer-profit chain at Sears”, Harvard Business Review, Vol. 76, No. 1, pp. 82-97.

Ruddle K., Feeny D. (1997), Transforming the organisation: new approaches to

management, measurement and leadership, Oxford Templeton College.

Said A., Hassab-Elnaby H., Wier B. (2003), “An empirical investigation of the performance consequences of non-financial measures”, Journal of Management

Accounting Research, Vol. 15, pp. 193-223.

Saita M. (1983), Il controllo direzionale: principi e relazioni con il sistema

organizzativo e informativo, Libreria Universitaria Editrice Verona.

Sandt J., Schaeffer U., Weber J. (2001), “Balanced performance measurement systems and manager satisfaction-empirical evidence from a German study”, Working paper, WHU-Otto Beisheim Graduate School of Management.

Schmenner R.W. (1988), “Escaping the black holes of cost accounting”, Business

Horizons, Vol. 31, No. 1, pp. 66-72.

Schoenfeld H.M. (1986), “The Present State of Performance Evaluation in Multinational”, in Holzer H.P., Schoenfeld H.M. (a cura di), Managerial Accounting

and Analysis in Multinational Enterprises, Walter de Gruyer.

Schonberger R. (1982), Japanese Manufacturing Techniques, Free Press Publisher. Seetharaman A., Sooria H.H.B.Z., Saravanan A.S. (2002), “Intellectual capital accounting and reporting in the knowledge economy”, Journal of Intellectual Capital, Vol. 3, No. 2, pp. 128-148.

Silvi R. (1995), La progettazione del sistema di misurazione della performance

(20)

Silvi R. (1996), “La misurazione della performance. Criteri di analisi e progettazione”,

Economia & Management, No. 4, pp. 15-27.

Sim K.L., Koh H.C. (2001), “Balanced scorecard: a rising trend in strategic performance measurement”, Measuring Business Excellence, Vol. 5, No. 2, pp. 18-27. Simmonds K. (1981), “Strategic Management Accounting”, Management Accounting

(UK), Vol. 59, No. 4, pp. 26-29.

Simons R. (2000), Performance Measurement & Control Sysyems for Implementing

Strategy: Text & Cases, Prentice Hall - Pearson Education.

Skinner W. (1974), “The decline, fall, and renewal of manufacturing”, Industrial

Engineering, No. 10, pp. 32-38.

Sloan A.P. (1963), My years with General Motors, Doubleday Publishing.

Slovic P., MacPhillamy D. (1974), “Dimensional commensurability and cue utilization in comparative judgement”, Organizational Behaviour and Human Performance, Vol. 11, pp. 172-194.

Snyder A.D. (1995), Value Based Management: Highlighting the Resource Allocation

Challenge, Braxton Associates.

Solomons D. (1965), Divisional Performance: Measurement and Control, Financial Executives Research Foundation.

Sord B.H., Welsch G.A. (1962), A Survey of Management Planning and Control

Practices, Controllership Foundation.

Speckbacher G., Bischof J., Pfeiffer T. (2003), “A descriptive analysis of balanced scorecards in German-speaking countries”, Management Accounting Research, Vol. 14, pp. 361-387.

Stewart G.B. III (1991), The Quest for Value: The EVA Management Guide, Harper Collins Publisher.

Stewart T.A. (1997), Intellectual Capital: The New Wealth of Organizations, Doubleday.

Suwignjo P., Bititci U.S., Carrie A.S. (2000), “Quantitative models for performance measurement system”, International Journal of Production Economics, No. 64, pp. 231-241.

(21)

Sveiby K.E. (1997a), The New Organizational Wealth: Managing and Measuring

Knowledge-Based Assets, Barrett-Kohler Publisher.

Sveiby K.E. (1997b), “The Intangible Assets Monitor”, Journal of Human Resource

Costing & Accounting, Vol. 2, No. 1, pp. 73-97.

Tan H.P., Plowman D., Hancock P. (2008), “The evolving research on intellectual capital”, Journal of Intellectual Capital, Vol. 9, No. 4, pp. 585-608.

Tanner S., Porter L. (2004), “The EFQM Framework”, in Bourne M. (a cura di),

Handbook of Performance Measurement, Third Edition, GEE Publishing, pp. 131-150. Taylor F.W. (1911), The Principles of Scientific Management, Harper and Brothers. Tittarelli F. (2008), "Il PIL va in soffitta (forse)", Rivista di Economia Aziendale,

Diritto, Scienza delle Finanze, Economia Politica, Vol. 49, No. 2, pp. 27-34.

Trucco S. (2008), “La struttura organizzativa e informativa del controllo”, in Marasca S., Marchi L., Riccaboni A. (a cura di), Il controllo di gestione. Metodologie e

strumenti, Knowità.

Vaccà S. (1986), “L'economia delle relazioni tra imprese: dall'espansione dimensionale allo sviluppo per reti esterne”, Economia e politica industriale, No. 51, pp. 3-41.

Van der Stede W.A., Chow C.W., Lin T.W. (2006), “Strategy, Choice of Performance Measures, and Performance”, Behavioral Research in Accounting, Vol. 18, pp. 185-205.

Vancil R.F. (1979), Decentralization: Managerial Ambiguity by Design, Dow Jones-Irwin.

Voelper S., Leibold M., Eckhoff R., Davenport T. (2006), “The tyranny of the Balanced Scorecard in the innovation economy”, Journal of Intellectual Capital, Vol. 7, No. 1, pp. 43-60.

Walters D. (1999), “The implications of shareholder value planning and management for logistics decision making”, International Journal of Physical Distribution &

Logistics Management, Vol. 29, No. 4, pp. 240-258.

Walton R.E. (1980), “Establishing and Maintaining High Commitment Work Systems”, in Kimberly J.R., Miles R.H., The Organizational Life Cycle. Issues in the

Creation, Transformation, and Decline of Organizations, Jossey-Bass Publishers, pp. 208-290.

(22)

Walton R.E., Hackman J.R. (1986), “Leading groups in organizations”, in Goodman P.S. (a cura di), Designing effective work groups, Jossey-Bass Publishers, pp. 72-119. Widener S. (2006), “Association between strategic performance resource importance and performance measure use: the impact on firm performance”, Management

Accounting Research, Vol. 17, pp. 433-457.

Wheelwright S.C. (1981), “Japan - Where Operations Really are Strategic”, Harvard

Business Review, Vol. 59, No. 4, pp. 67-74.

Wouters M., Sportel M. (2005), “The role of existing measures in developing and implementing performance measurement systems”, International Journal of

Operations & Production Management, Vol. 25, No. 11, pp.1062-1082. Zappa G. (1950), Il reddito d’impresa, Giuffré Editore.

Riferimenti

Documenti correlati

Support by an expert biomedical librarian significantly improves both the outcomes and the process of online bibliographic searches performed by paediatric residents and interns

For example, the context with low reliability classified as Downtrodden residential zone is given by a microzone classified as Downtrodden residential zone with a membership degree

Keywords: Purkinje cell, parallel fiber, synaptic plasticity, synaptic modulation, ataxia, AMPA receptor, mGlu

Un paradosso: per giungere al centro infanzia “il Giardino di Sara” è necessario percorrere la via del Lazzaretto, un tragitto in salita sul quale si apre non solo il

In this paper, we present different measurements made at the Seehore test site in Northwestern Alps in Italy [ 15 , 16 ] with particular focus on impact forces recorded on

Infatti accettando la prima interpretazione i controlli alla frontiera si moltiplicherebbero con il rischio di divenire inefficaci e (ricordando quanto detto nel

In order to explore boundary work in agricultural learning and innovation networks we chose six of 17 SOLINSA cases which provide diverse empirical evidence of boundary