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This study investigates the performance measurement systems adopted by companies to manage their social responsibility activities, a theme that remains underresearched despite the important role that these mechanisms may play in helping firms control and improve their social performance. An integrative model is developed to examine how the three fundamental drivers of corporate social strategies, i.e., business motivations, perceived stakeholder pressures, and top management's social commitment, influence the use of social performance indicators for internal decision-making and control and how such use impacts companies' social and economic performance. The results from a survey of 97 Italian companies suggest that economic motivations and top management's commitment are associated with a more intensive use of social performance indicators for decision-making and control, whereas perceived pressures from stakeholders do not represent a significant determinant of such use. The use of social performance indicators, in turn, is found to directly influence a firm's social performance and, indirectly, its bottom line.

PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.Design/methodology/approachThis paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.FindingsThis study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilities, acknowledging a common understanding of convergent values and goals, and evolving into action) in the analysed pluralistic context and investigates the conditions under which cross-boundary interactions can mobilize a shared zone of knowing via strategy maps.Originality/valueThis paper suggests a complex (and not linear) processual model of boundary management in pluralistic contexts in which the use of the strategy map mobilizes a dynamic of centrifugal and centripetal movements which engage plural actors in a shared site of collaborative knowing. The study contributes to a conceptualization of boundary management in pluralistic contexts as a progressive social accomplishment.

Purpose Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure. Design/methodology/approach The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information. Findings The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents. Originality/value To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

Purpose Scholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts, including the control-type needs of corporate top managers and the decision-making needs of business managers. Role ambiguity (RA) is a form of psychological distress leading to dysfunctional work-related outcomes (WROs); therefore, the purpose of this study is to analyse whether the use of performance measurement systems (PMSs) by controllers influences their RA and, in turn, their job satisfaction and organisational commitment. Design/methodology/approach This study used data collected from a survey of 158 controllers to investigate whether controllers’ diagnostic and interactive uses of PMSs affect their RA and, indirectly, organisational commitment and job satisfaction. Findings The results show that an interactive use of PMSs by controllers decreases their RA, with positive effects on their commitment and satisfaction. On the contrary, PMS diagnostic use has no significant influence on either RA or WROs. Originality/value This study contributes to the body of literature on the psychological effects of PMSs related to RA, providing further empirical evidence to suggest that the adoption of PMSs may decrease individuals’ RA and, in turn, increase their WROs. In particular, this study enriches the existing literature with two elements of novelty: focus on controllers’ role instead of that of popular managers and focus on the behavioural effects of the diagnostic and interactive uses of PMSs.

Abstract Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

Amyotrophic lateral sclerosis (ALS) is a progressive neurodegenerative disease due to gradual motoneurons (MN) degeneration. Among the processes associated to ALS pathogenesis, there is the formation of cytoplasmic inclusions produced by aggregation of mutant proteins, among which the RNA binding protein FUS. Here we show that, in neuronal cells and in iPSC-derived MN expressing mutant FUS, such inclusions are significantly reduced in number and dissolve faster when the RNA m 6 A content is diminished. Interestingly, stress granules formed in ALS conditions showed a distinctive transcriptome with respect to control cells, which reverted to similar to control after m 6 A downregulation. Notably, cells expressing mutant FUS were characterized by higher m 6 A levels suggesting a possible link between m 6 A homeostasis and pathological aggregates. Finally, we show that FUS inclusions are reduced also in patient-derived fibroblasts treated with STM-2457, an inhibitor of METTL3 activity, paving the way for its possible use for counteracting aggregate formation in ALS. In Amyotrophic Lateral Sclerosis (ALS), formation of cytoplasmic inclusions by mutant protein aggregation is observed. Here the authors show that these inclusions dissolve faster when m 6 A RNA modification is inhibited in ALS cellular models.

Amyotrophic lateral sclerosis (ALS) is a progressive neurodegenerative disease due to gradual motoneurons (MN) degeneration. Among the processes associated to ALS pathogenesis, there is the formation of cytoplasmic inclusions produced by aggregation of mutant proteins, among which the RNA binding protein FUS. Here we show that, in neuronal cells and in iPSC-derived MN expressing mutant FUS, such inclusions are significantly reduced in number and dissolve faster when the RNA m A content is diminished. Interestingly, stress granules formed in ALS conditions showed a distinctive transcriptome with respect to control cells, which reverted to similar to control after m A downregulation. Notably, cells expressing mutant FUS were characterized by higher m A levels suggesting a possible link between m A homeostasis and pathological aggregates. Finally, we show that FUS inclusions are reduced also in patient-derived fibroblasts treated with STM-2457, an inhibitor of METTL3 activity, paving the way for its possible use for counteracting aggregate formation in ALS.

Amyotrophic lateral sclerosis (ALS) is a progressive neurodegenerative disease due to gradual motorneurons (MN) degeneration1. Among the processes associated to ALS pathogenesis, there is the formation of cytoplasmic inclusions produced by mutant protein aggregation, among which the RNA binding protein FUS2. In this work we show that such inclusions are significantly reduced in number and dissolve faster when the RNA m6A content is diminished as a consequence of the m6A writer METTL3 knock-down. These effects were observed both in neuronal cell lines and in iPSC-derived human motor neurons expressing mutant FUS. Importantly, stress granules formed in ALS condition showed a distinctive transcriptome with respect to control cells; interestingly, after METTL3 downregulation, it reverted to similar to control. Finally, we show that FUS inclusions are reduced also in patient-derived fibroblasts treated with STM-2457, a well characterized inhibitor of METTL3 activity, paving the way for its possible use for counteracting aggregate formation in ALS.