Constructing and co-authoring controller’s practice through cloud technologies: the case of IKEA Italy

Lino Cinquini is a Professor of Management Accounting and Business Administration at the Institute of Management, Sant’Anna School of Advanced Studies of Pisa (Italy). His research and teaching areas are Management Accounting, Cost management, Strategic Management Accounting and Performance measurement in private and public sector. Topics are studied in a value chain perspective both in manufacturing and service sector and considering current servitization of business models and environmental issues (SDGs).

Antonio Leotta is an Associate Professor in Accounting and Business Administration at the University of Catania (Italy) where he got his master degree and his PhD in Business Economics and Accounting. He teaches Management Accounting undergraduate and master courses. He was a Visiting Scholar at the University of Illinois at Urbana Champaign. His research interests are management control in strategic networks; management control in health care and in public organizations.

Carmela Rizza is an Associate Professor in Accounting and Business Administration at the University of Catania (Italy) where she got her master degree and her PhD in Business Economics and Accounting. She teaches financial accounting and management accounting undergraduate and master courses. Her research interests are: performance measurement in strategic networks; management control systems in family business and in public organizations.

Daniela Ruggeri is an Assistant professor in Accounting and Business Administration at the University of Catania (Italy) where she got her master degree and her PhD in Business Economics and Accounting. She teaches management accounting undergraduate. She was a Visiting scholar at the University of Illinois at Urbana Champaign. Her research interests are: management control and performance measurement in strategic networks; management control systems in family business; management control and incentive systems in health-care organizations.

Andrea Tenucci is an Associate Professor in Management Accounting and Business Administration at the Institute of Management of the Sant’Anna School of Advanced Studies of Pisa (Italy). He obtained his PhD in Business Administration at the University of Pisa (Italy) and then became a Research Fellow and, later, Assistant Professor at the Sant’Anna School of Advanced Studies of Pisa (Italy). He has been visiting at the University of Edinburgh (UK), the Aarhus School of Business (Denmark) and the Tampere University of Technology (Finland). His main fields of research are cost analysis and management, strategic management accounting, performance measurement (financial and non-financial – ESG) and corporate reporting.

Mariastella Messina is a Research Fellow in Accounting and Business Administration at the University of Catania (Italy) where she got her master degree, while she got her PhD in Economics, Management and Statistics at University of Messina. She was a Visiting Scholar at University of Aarhus, Department of Management. She teaches management accounting undergraduate courses. Her research interests are: management control systems in new product development processes and performance measurement systems in criminal organizations.