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Servitization Strategy and Managerial Control

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Studies in Managerial and Financial Accounting

Series Editor: Anne M. Farrell

Recent Volumes:

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Studies in Managerial and Financial Accounting

Servitization Strategy and Managerial Control

Anna Pistoni

University of Insubria, Varese, Italy

Lucrezia Songini

Eastern Piedmont University, Novara, Italy

United Kingdom – North America – Japan India – Malaysia – China

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Emerald Publishing Limited

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First edition 2018

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78714-846-8 (Print)

ISBN: 978-1-78714-845-1 (Online)

ISBN: 978-1-78743-274-1 (Epub)

ISSN: 1479-3512 (Series)

Contents

About the Authors

Anna Pistoni is Associate Professor of Management Accounting and Control and Director of the Master’s in General Management program at Insubria University, Varese, Italy. She also teaches in undergraduate, graduate and MBA programs at Bocconi University. At the European Academy of Management, she is co-chair of the track “Accounting and control for sustainability”.

Anna’s main research interests and expertise include management accounting for servitization strategy; corporate social responsibility and performance measurement; integrated reporting; sustainability reporting; and CSR disclosure. She is the author of numerous academic publications on managerial control, performance measurement, corporate social responsibility and sustainability in journals such as Journal of Management and Governance, Corporate Social Responsibility and Environmental Management, and Management Accounting Research. She is the co-editor and author of several volumes in the book series Studies in Managerial and Financial Accounting (Emerald).

Lucrezia Songini is Associate Professor of Managerial Control Systems, Strategic Cost Management, Servitization Strategy and Strategic Management in Family Businesses at Eastern Piedmont University, Novara; SDA Professor of Accounting, Control, Corporate and Real Estate Finance Department at SDA Bocconi School of Management; and Adjunct Professor of Accounting and Control in SMEs at Bocconi University, Milan. At the European Academy of Management, she is the Italian representative in the Board, the Past Chair of the Entrepreneurship Strategic Interest Group and the co-chair of the “Accounting and control for sustainability” track. Lucrezia is also senior researcher of the ASAP Service Management Forum, an Italian joint industry-academic initiative that aims at promoting the culture and the excellence of service management through research projects, practice, education and technological transfer.

Her areas of expertise include strategic planning, and managerial control systems in family businesses and SMEs; strategic cost management; performance measurement; corporate social responsibility and sustainability; and servitization in manufacturing companies. She has authored many books, key-note speeches and articles in academic publications such as Journal of Small Business Management, Journal of Management and Governance, International Journal of Productivity and Performance Management, Computers in Industry, and Corporate Social Responsibility and Environmental Management.

Paolo Gaiardelli is Associate Professor in the Department of Management, Information and Production Engineering of the University of Bergamo. His research focuses on organisation and management of after-sales services with a specific interest in automotive and truck industry service chain configurations, organisation, and performance measurement. He also studies servitization and product-service systems (particularly for new customer value propositions), the re-design of organisational principles, operations and value chains, and the adoption of the lean paradigm. Paolo is senior researcher of the ASAP Service Management Forum. He has published in many conferences and academic Journals, including Journal of Cleaner Production, International Journal of Production Research, CIRP Journal of Manufacturing Science and Technology, International Journal of Productivity and Performance Management, and Computers in Industry.

Sara Pegoraro graduated in Economics and Management for Arts, Culture and Communication at Bocconi University. She holds a Master of Science in Management at Bocconi University. While working in the aftersales marketing group of an automotive company, she investigated the relationship between managerial control systems and strategy for her Master’s thesis.