{"id":"https://openalex.org/W2885644990","doi":"https://doi.org/10.5539/ijbm.v13n9p169","title":"Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona","display_name":"Management Control Systems and Integrated Reporting: Which Relationships? The Case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona","publication_year":2018,"publication_date":"2018-08-01","ids":{"openalex":"https://openalex.org/W2885644990","doi":"https://doi.org/10.5539/ijbm.v13n9p169","mag":"2885644990"},"language":"en","primary_location":{"id":"doi:10.5539/ijbm.v13n9p169","doi":"https://doi.org/10.5539/ijbm.v13n9p169","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijbm.v13n9p169","pdf_url":"https://ccsenet.org/journal/index.php/ijbm/article/download/75928/42591","source":{"id":"https://openalex.org/S4210230633","display_name":"International Journal of Business and Management","issn_l":"1833-3850","issn":["1833-3850","1833-8119"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ccsenet.org/journal/index.php/ijbm/article/download/75928/42591","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071434732","display_name":"Marco Gatti","orcid":"https://orcid.org/0000-0002-2766-8807","observed_orcids":["https://orcid.org/0000-0002-2766-8807"]},"institutions":[{"id":"https://openalex.org/I122534668","display_name":"Marche Polytechnic University","ror":"https://ror.org/00x69rs40","country_code":"IT","type":"education","lineage":["https://openalex.org/I122534668"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Marco Gatti","raw_affiliation_strings":["Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy","institution_ids":["https://openalex.org/I122534668"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048573284","display_name":"Maria Serena Chiucchi","orcid":"https://orcid.org/0000-0002-1930-7868","observed_orcids":["https://orcid.org/0000-0002-1930-7868"]},"institutions":[{"id":"https://openalex.org/I122534668","display_name":"Marche Polytechnic University","ror":"https://ror.org/00x69rs40","country_code":"IT","type":"education","lineage":["https://openalex.org/I122534668"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Maria Serena Chiucchi","raw_affiliation_strings":["Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy","Department of Management , Universit\u00e0 Politecnica delle Marche , Piazzale R. Martelli 8 , 60121 Ancona (An) , Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy","institution_ids":["https://openalex.org/I122534668"]},{"raw_affiliation_string":"Department of Management , Universit\u00e0 Politecnica delle Marche , Piazzale R. Martelli 8 , 60121 Ancona (An) , Italy","institution_ids":["https://openalex.org/I122534668"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055953353","display_name":"Marco Montemari","orcid":"https://orcid.org/0000-0002-3384-8871","observed_orcids":["https://orcid.org/0000-0002-3384-8871"]},"institutions":[{"id":"https://openalex.org/I122534668","display_name":"Marche Polytechnic University","ror":"https://ror.org/00x69rs40","country_code":"IT","type":"education","lineage":["https://openalex.org/I122534668"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Marco Montemari","raw_affiliation_strings":["Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Universit\u00e0 Politecnica delle Marche, Ancona, Italy","institution_ids":["https://openalex.org/I122534668"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5071434732"],"corresponding_institution_ids":["https://openalex.org/I122534668"],"apc_list":null,"apc_paid":null,"fwci":3.7666,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93002729,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"13","issue":"9","first_page":"169","last_page":"169"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9624000191688538,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9624000191688538,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.015200000256299973,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.012500000186264515,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.9729999899864197},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9919999837875366},{"id":"https://openalex.org/keywords/management-accountants","display_name":"management accountants","score":0.9599999785423279},{"id":"https://openalex.org/keywords/hospital-management","display_name":"hospital management","score":0.4359999895095825}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6402732729911804},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.6020992994308472},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5692959427833557},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5638529062271118},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4824143648147583},{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.4396416246891022},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4262950122356415},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.418639600276947},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.34989798069000244},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2650650143623352},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.262762188911438},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.5539/ijbm.v13n9p169","doi":"https://doi.org/10.5539/ijbm.v13n9p169","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijbm.v13n9p169","pdf_url":"https://ccsenet.org/journal/index.php/ijbm/article/download/75928/42591","source":{"id":"https://openalex.org/S4210230633","display_name":"International Journal of Business and Management","issn_l":"1833-3850","issn":["1833-3850","1833-8119"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ibn:ijbmjn:v:13:y:2018:i:9:p:169","doi":null,"is_oa":false,"landing_page_url":"http://www.ccsenet.org/journal/index.php/ijbm/article/download/75928/42591","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:iris.univpm.it:11566/259335","doi":null,"is_oa":true,"landing_page_url":"http://www.ccsenet.org/journal/index.php/ijbm/article/view/75928","pdf_url":null,"source":{"id":"https://openalex.org/S4306402571","display_name":"Universit\u00e0 Politecnica delle Marche (Universit\u00e0 Politecnica delle Marche)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I122534668","host_organization_name":"Marche Polytechnic University","host_organization_lineage":["https://openalex.org/I122534668"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.5539/ijbm.v13n9p169","doi":"https://doi.org/10.5539/ijbm.v13n9p169","is_oa":true,"landing_page_url":"https://doi.org/10.5539/ijbm.v13n9p169","pdf_url":"https://ccsenet.org/journal/index.php/ijbm/article/download/75928/42591","source":{"id":"https://openalex.org/S4210230633","display_name":"International Journal of Business and Management","issn_l":"1833-3850","issn":["1833-3850","1833-8119"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310322531","host_organization_name":"Canadian Center of Science and Education","host_organization_lineage":["https://openalex.org/P4310322531"],"host_organization_lineage_names":["Canadian Center of Science and Education"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2885644990.pdf","grobid_xml":"https://content.openalex.org/works/W2885644990.grobid-xml"},"referenced_works_count":63,"referenced_works":["https://openalex.org/W6646859","https://openalex.org/W620723047","https://openalex.org/W1246927964","https://openalex.org/W1479993619","https://openalex.org/W1485048736","https://openalex.org/W1506593051","https://openalex.org/W1522089071","https://openalex.org/W1532633579","https://openalex.org/W1535912252","https://openalex.org/W1563810992","https://openalex.org/W1595743556","https://openalex.org/W1599437993","https://openalex.org/W1631192099","https://openalex.org/W1739227494","https://openalex.org/W1851877391","https://openalex.org/W1971133959","https://openalex.org/W1976283873","https://openalex.org/W1976898239","https://openalex.org/W1997279874","https://openalex.org/W2012489597","https://openalex.org/W2015523997","https://openalex.org/W2019304025","https://openalex.org/W2025803192","https://openalex.org/W2036415215","https://openalex.org/W2036462321","https://openalex.org/W2041989090","https://openalex.org/W2047427545","https://openalex.org/W2050975018","https://openalex.org/W2052206874","https://openalex.org/W2056559431","https://openalex.org/W2056611835","https://openalex.org/W2058954765","https://openalex.org/W2088642076","https://openalex.org/W2112058983","https://openalex.org/W2121209862","https://openalex.org/W2123889342","https://openalex.org/W2130830740","https://openalex.org/W2147863165","https://openalex.org/W2272508876","https://openalex.org/W2283698475","https://openalex.org/W2284190585","https://openalex.org/W2291985697","https://openalex.org/W2462909006","https://openalex.org/W2486392207","https://openalex.org/W2538402389","https://openalex.org/W2600176865","https://openalex.org/W2604934858","https://openalex.org/W2605046573","https://openalex.org/W2605539005","https://openalex.org/W2746254777","https://openalex.org/W2749125172","https://openalex.org/W2749237834","https://openalex.org/W2749434154","https://openalex.org/W2755976813","https://openalex.org/W2794579720","https://openalex.org/W2796486173","https://openalex.org/W2797651886","https://openalex.org/W2808108394","https://openalex.org/W2891563513","https://openalex.org/W2922187672","https://openalex.org/W3021500312","https://openalex.org/W3125883938","https://openalex.org/W4210847660"],"related_works":["https://openalex.org/W2808108394","https://openalex.org/W7029184752","https://openalex.org/W4362736597","https://openalex.org/W2793655970","https://openalex.org/W2486392207","https://openalex.org/W362907565","https://openalex.org/W4406327268","https://openalex.org/W4313907345","https://openalex.org/W2617985138","https://openalex.org/W3111586693"],"abstract_inverted_index":{"This":[0],"article":[1],"explores":[2],"the":[3,15,18,27,30,40,44,48,53,58,62,72,80,98,103],"contribution":[4],"that":[5],"management":[6,9,49,85,90],"accountants":[7,91],"and":[8,17,55,88,106,113],"control":[10,86],"systems":[11,87],"can":[12,100],"give":[13],"to":[14,71],"design":[16,54,105],"implementation":[19,56,107],"of":[20,29,42,57],"an":[21,110],"integrated":[22,59],"reporting":[23],"system.":[24],"In":[25],"particular,":[26,96],"case":[28],"Azienda":[31],"Ospedaliero":[32],"Universitaria":[33],"Ospedali":[34],"Riuniti":[35],"Ancona":[36],"is":[37],"analysed":[38],"in":[39,51,61,95],"aim":[41],"highlighting":[43],"role":[45,82],"played":[46,83],"by":[47,78,84,89],"accountant":[50],"promoting":[52],"report":[60],"specific":[63],"context":[64],"under":[65],"investigation.":[66],"The":[67],"empirical":[68],"evidence":[69],"adds":[70],"extant":[73],"literature":[74],"on":[75],"this":[76],"issue":[77],"showing":[79],"relevant":[81],"as":[92],"well":[93],"and,":[94],"how":[97],"latter":[99],"significantly":[101],"influence":[102],"whole":[104],"process":[108],"at":[109],"organisational,":[111],"technical,":[112],"motivational":[114],"level.":[115]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2018-08-22T00:00:00"}
