Lorenzo Lucianetti

Generating organisational performance

Purpose – This paper aims to advance the current debates on the effect of performance measurement (PM) in the operations management domain. In order to accomplish that, it investigates the contribution of business PM and human resource management (HRM) practices to business performance. Design/methodology/approach – The paper is based on ten case studies conducted across both manufacturing and service organisations capturing evidence from both the human resource function and line management. Findings – In the PM and HRM literatures, there is a debate about the contribution these practices make to the overall performance of the organisation. In particular, the results from the PM literature are inconclusive. This paper argues that performance is a result of employee engagement and that the PM system is a communication and guiding mechanism, which if implemented well and used appropriately, can channel the efforts of employees striving to perform. Originality/value – This paper contradicts the performance d...

The impact of the strategy maps on balanced scorecard performance

The purpose of this paper is to examine the balanced scorecard (BSC) adoption experience amongst organisations in connection with the strategy map design. Using survey data from managers of 91 Italian organisations the paper seeks to verify whether the development of the strategy maps affects BSC performance and in turn business results. Evidence shows that benefits coming from BSC usage are considerably lower for those organisations who have not implemented this model in connection with the design of an appropriate strategy map. The implications for managers appears very interesting given that the lack of development of strategy maps related to the BSC model seems to not only substantially decrease its perceived expected benefits, but also decreases the organisations overall competitiveness.

Within-individual increases in innovative behavior and creative, persuasion, and change self-efficacy over time: A social-cognitive theory perspective.

Studies of innovative behavior (the generation, dissemination, and implementation of new ideas) have generally overlooked the agency perspective on this important type of performance behavior. Guided by social-cognitive theory, we propose a moderated mediation relationship to explain why and how employees become motivated to make things happen through their innovative endeavors. First, we propose that within-individual increases in organizational trust and perceived respect by colleagues promote within-individual increases in creative, persuasion, and change self-efficacy over time. Second, we propose that within-individual increases in self-efficacy beliefs promote within-individual increases in idea generation, dissemination, and implementation over time. Finally, we propose that psychological collectivism (a between-individual variable) is a moderator, and that a higher level of psychological collectivism weakens the positive relationship between within-individual increases in self-efficacy beliefs and within-individual increases in innovative behavior. Repeated measures collected from 267 employees in Italy at 3 time points over an 8-month period generally support our proposed dynamic moderated mediation relationship.

Supply Chain Security: A Classification of Practices and an Empirical Study of Differential Effects and Complementarity

Supply chain security (SCS) breaches (a form of supply chain risk) are distressing supply chains and they have the potential to engender acute pain on the society at large. To counteract such breaches, international bodies, nations, societies, industries, and firms have instituted several countermeasures in the form of standards and respective practices. Given that not all incidences/breaches can be averted, the risk management literature advocates that firms should adopt practices that can thwart incidences/breaches and practices that can provide a swift response once an incident/breach is detected in order to contain damages, ease the pain, and restore operations. Resting on the risk management literature and interactions with professionals, we classify SCS management practices into four categories based on their intent (i.e., detection, prevention, response, and mitigation) and operationalize each via multiple indicators. We then test the relative efficacy of these practices to explain SCS performance using responses from 462 firms operating in the United States and Italy.

L’adozione della Balanced Scorecard: i risultati di una ricerca empirica

This paper provides exploratory empirical evidence on the Balanced Scorecard (BSC) implementation experiences of 103 organizations. It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple regression analysis, the paper confirms not only that the manner of BSC use is a relevant matter but also that its technical design may seriously limit its effectiveness.

La manipolazione dei valori di bilancio: pressione del management e tratti personali nell'attività del controller

Using a survey from 154 Italian accounting controllers, the paper examines the role of Top management pressure, moral disengagement and professional commitment on the decision to accept earnings manipulation. Based upon previous literature, two different kinds of earnings manipulations are considered, namely, accounting manipulations and operating manipulations. Empirical results suggest a strong relationship between earnings manipulation acceptance and earning manipulation pressure. Also, earnings management acceptance is predicted by two controller personal traits, namely, moral disengagement and professional commitment. Implications, limitations, and directions for future research are finally discussed.

La rilevazione degli investimenti in R&S e la significatività dell'utile e del capitale netto*

La letteratura internazionale ha ampiamente indagato la significativita dell’informativa contabile di bilancio attraverso lo studio delle relazioni tra grandezze di derivazione contabile e valori dei mercati di borsa. A livello internazionale, infatti, si e rilevata una tendenza alla progressiva perdita di significativita delle grandezze di derivazione contabile dovuta, in linea principale, alla mancata e/o insufficiente rilevazione delle risorse immateriali. Nel contesto italiano, pero, non si rinvengono studi specifici sull’argomento. Con questo lavoro ci si propone, pertanto, di percorrere questa via procedendo, innanzitutto, ad effettuare un’analisi descrittiva dell’incidenza dei beni e delle attivita immateriali nei bilanci delle societa italiane quotate. Successivamente, si procedera a fornire elementi empirici al fine di evidenziare la significativita dell’informativa contabile di bilancio. Infine, si procedera a verificare come le differenti modalita di rilevazione degli investimenti in R&S influiscano sulla significativita dell’utile e del capitale netto.