{"id":"https://openalex.org/W3099869749","doi":"https://doi.org/10.3280/maco2020-003001","title":"Dalla crisi allo sviluppo sostenibile. Il ruolo dei sistemi di misurazione e controllo","display_name":"Dalla crisi allo sviluppo sostenibile. Il ruolo dei sistemi di misurazione e controllo","publication_year":2020,"publication_date":"2020-10-01","ids":{"openalex":"https://openalex.org/W3099869749","doi":"https://doi.org/10.3280/maco2020-003001","mag":"3099869749"},"language":"en","primary_location":{"id":"doi:10.3280/maco2020-003001","doi":"https://doi.org/10.3280/maco2020-003001","is_oa":false,"landing_page_url":"https://doi.org/10.3280/maco2020-003001","pdf_url":null,"source":{"id":"https://openalex.org/S4210169502","display_name":"MANAGEMENT CONTROL","issn_l":"2239-0391","issn":["2239-0391","2239-4397"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific"],"host_organization":"https://openalex.org/P4310320198","host_organization_name":"FrancoAngeli","host_organization_lineage":["https://openalex.org/P4310320198"],"host_organization_lineage_names":["FrancoAngeli"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MANAGEMENT CONTROL","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://www.francoangeli.it/rivista/getArticoloFree/67097/It","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082889320","display_name":"Luciano Marchi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I108290504","display_name":"University of Pisa","ror":"https://ror.org/03ad39j10","country_code":"IT","type":"education","lineage":["https://openalex.org/I108290504"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Luciano Marchi","raw_affiliation_strings":["\uf02a Universit\u00e0 di Pisa,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\uf02a Universit\u00e0 di Pisa,","institution_ids":["https://openalex.org/I108290504"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5082889320"],"corresponding_institution_ids":["https://openalex.org/I108290504"],"apc_list":null,"apc_paid":null,"fwci":5.3956,"has_fulltext":true,"cited_by_count":30,"citation_normalized_percentile":{"value":0.9545561,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":null,"issue":"3","first_page":"5","last_page":"16"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8695999979972839,"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":0.8695999979972839,"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/T14453","display_name":"Sustainability and Innovation in Business","score":0.03290000185370445,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"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/T10539","display_name":"Sustainable Supply Chain Management","score":0.03009999915957451,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/measurement-and-control-system","display_name":"measurement and control system","score":0.8379999995231628},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.9139999747276306},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8960000276565552},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.7149999737739563},{"id":"https://openalex.org/keywords/performance-management","display_name":"performance management","score":0.9950000047683716},{"id":"https://openalex.org/keywords/stakeholder-value-creation","display_name":"stakeholder value creation","score":0.875},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.7490000128746033},{"id":"https://openalex.org/keywords/circular-economy","display_name":"circular economy","score":0.8050000071525574},{"id":"https://openalex.org/keywords/strategic-supplier-partnership","display_name":"strategic supplier partnership","score":0.5649999976158142},{"id":"https://openalex.org/keywords/sustainability-culture","display_name":"sustainability culture","score":0.777999997138977},{"id":"https://openalex.org/keywords/incentive-mechanisms","display_name":"incentive mechanisms","score":0.5839999914169312}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6540083289146423},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.591507077217102},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5480813980102539},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5149789452552795},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5011765956878662},{"id":"https://openalex.org/C2777488495","wikidata":"https://www.wikidata.org/wiki/Q1742093","display_name":"Remuneration","level":2,"score":0.47717323899269104},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.4404565691947937},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.3906562924385071},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.36841922998428345},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.36070168018341064},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34389346837997437},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2815176844596863},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2145027220249176},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16713330149650574},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.14751777052879333},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09479659795761108},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3280/maco2020-003001","doi":"https://doi.org/10.3280/maco2020-003001","is_oa":false,"landing_page_url":"https://doi.org/10.3280/maco2020-003001","pdf_url":null,"source":{"id":"https://openalex.org/S4210169502","display_name":"MANAGEMENT CONTROL","issn_l":"2239-0391","issn":["2239-0391","2239-4397"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific"],"host_organization":"https://openalex.org/P4310320198","host_organization_name":"FrancoAngeli","host_organization_lineage":["https://openalex.org/P4310320198"],"host_organization_lineage_names":["FrancoAngeli"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MANAGEMENT CONTROL","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:fan:macoma:v:html10.3280/maco2020-003001","doi":null,"is_oa":true,"landing_page_url":"http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67097&amp;Tipo=ArticoloPDF","pdf_url":"https://www.francoangeli.it/rivista/getArticoloFree/67097/It","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"}],"best_oa_location":{"id":"pmh:oai:RePEc:fan:macoma:v:html10.3280/maco2020-003001","doi":null,"is_oa":true,"landing_page_url":"http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67097&amp;Tipo=ArticoloPDF","pdf_url":"https://www.francoangeli.it/rivista/getArticoloFree/67097/It","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"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3099869749.pdf","grobid_xml":"https://content.openalex.org/works/W3099869749.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2019050097","https://openalex.org/W2932547004","https://openalex.org/W3112068469"],"related_works":["https://openalex.org/W7213976452","https://openalex.org/W7020328560","https://openalex.org/W7020604583","https://openalex.org/W7120372073","https://openalex.org/W7029526100","https://openalex.org/W1011835750","https://openalex.org/W3011434080","https://openalex.org/W7220779531","https://openalex.org/W1711784508","https://openalex.org/W2898100738"],"abstract_inverted_index":{"This":[0],"article":[1],"offers":[2],"some":[3],"reflections":[4],"and":[5,17,26,43,56,62,91,100,111,131,138,158,202,255,264],"insights":[6],"to":[7,34,39,183,185,219],"interpret":[8],"the":[9,13,24,27,54,89,92,98,102,109,134,146,190,207,211,221,226,229,239,251,268,272],"economic":[10,41,115,125],"impact":[11],"of":[12,79,108,113,117,136,189,192,206,231,238,245],"current":[14],"pandemic":[15],"crisis,":[16],"similar":[18],"crises":[19],"that":[20],"could":[21],"arise":[22],"in":[23,181,210,217,225,250,267],"future,":[25],"conditions":[28,112],"for":[29,51,82,97,101,271],"recreating":[30],"sustainable":[31],"development.":[32],"Firstly,":[33],"move":[35],"from":[36],"evaluating":[37],"crisis":[38],"generating":[40],"value":[42,80,222],"sustainability":[44,262],"requires":[45],"a":[46,76,123,186,199,243],"new":[47,77],"corporate":[48,132],"governance":[49],"approach":[50],"interacting":[52],"with":[53,128,164,228,261],"social":[55,93],"environmental":[57,130],"context,":[58],"integrating":[59],"risk":[60],"management":[61],"performance":[63,173],"man-agement":[64],"(Marchi,":[65,152],"2019;":[66],"Greco,":[67],"D'Onza,":[68],"2020).":[69],"Sustainability":[70],"can":[71,149],"be":[72,150,162,179,215,236,248],"reinforced":[73],"by":[74],"adopting":[75],"theory":[78],"created":[81,223],"all":[83],"stakeholders,":[84],"included":[85],"suppliers,":[86],"customers,":[87],"employees,":[88],"territory":[90],"community,":[94],"but":[95],"also":[96],"en-vironment":[99],"company":[103],"itself,":[104],"ensuring":[105],"adequate":[106],"remunerations":[107],"re-sources":[110],"lasting":[114],"equilibrium":[116],"companies":[118],"(Giannessi,":[119],"1960).":[120],"To":[121],"guarantee":[122],"long-term":[124],"balance":[126],"together":[127],"social,":[129],"sustainability,":[133],"role":[135],"measurement":[137],"control":[139,254],"systems":[140,160,257,270],"is":[141],"fun-damental.":[142],"In":[143],"this":[144],"regard,":[145],"following":[147],"aspects":[148],"highlighted":[151],"Paolini,":[153],"2020):":[154],"1)":[155],"integrated":[156],"accounting":[157],"budgeting":[159],"must":[161,178,214,235,247],"developed":[163],"an":[165,195,203],"in-come":[166],"perspective;":[167],"2)":[168],"excessive":[169],"emphasis":[170],"on":[171],"specific":[172],"indicators,":[174],"espe-cially":[175],"financial":[176,259],"ones,":[177],"avoided,":[180],"order":[182,218],"pass":[184],"\"systemic":[187],"reading\"":[188],"set":[191],"indicators":[193,260],"at":[194],"economic-social":[196],"level;":[197],"3)":[198],"circular":[200],"choice":[201],"ade-quate":[204],"remuneration":[205],"production":[208],"factors":[209],"supply":[212],"network":[213],"guar-anteed":[216],"increase":[220],"internally":[224],"network,":[227],"contribution":[230],"strategic":[232],"suppliers":[233],"who":[234],"partners":[237],"company;":[240],"4)":[241],"finally,":[242],"\"culture":[244],"sustainability\"":[246],"implemented":[249],"personnel":[252],"planning,":[253],"incentive":[256],"(integrating":[258],"indicators)":[263],"not":[265],"only":[266],"reporting":[269],"outside.":[273]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":9}],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2020-11-23T00:00:00"}
