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    Business model scaling and growth hacking in digital entrepreneurship

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    Creating an innovative product and validating an innovative business model may not be enough for digital startups to be competitive. To grow fast and expand globally, digital startups need to innovate their business model during the scaling phase. A pragmatic approach has recently been proposed to support digital entrepreneurs engaging in business-model innovation during the scaling phase (i.e., business-model scaling), a strategy known as growth hacking. However, we know little about its theoretical grounding and how effective growth hacking is, as businesses lack methodologies to assess its effectiveness before committing resources and investments. To fill this gap, we developed a method for supporting business- model scaling through simulation modeling and provided an illustrative application to the PayPal case. By doing so, we contribute to the ongoing debate on scalability in digital entrepreneurship

    Unintended consequences of expenditure targets on resource allocation in health systems

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    In recent decades, several countries have reformed their health care systems leading to the devolution of power to a lower governance level and, subsequently, to re-centralisation. Due to the ambiguous results of these policies and the start of the financial crisis of 2008, a wide number of national governments implemented cutback initiatives aimed at controlling health expenditure. The literature shows that the introduction of such initiatives may have produced unintended consequences on health systems’ performance. In order to better understand the power relations and the resulting decision-making processes between national governments and local authorities, it is important to focus on the effects of such expenditure control mechanisms on the inputs of the health systems, i.e. the production factors. This research aims at investigating the effects of a cutback initiative intended to control personnel costs in a federal Beveridge health system through the analysis of resource allocation at the devolved level. The paper is based on a quantitative analysis of data resulting from the financial statements published by the 21 Italian regional health systems from 2012 to 2017. The results show that, although the Italian regional health systems managed to reduce personnel costs – i.e. hitting the target – the control of the total cost dynamic was not fully addressed. Overall, the initiative implemented by the national government had the effect of limiting the decision-making autonomy of regional authorities, pushing them toward shifting resource allocation from personnel to the purchase of services

    Management control practices in interorganizational initiatives: The case of a public program

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    In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a "management control as a package" approach with the aims of (i) identifying the control mechanisms used in interorganizational initiatives; (ii) exploring the interdependencies between them; and (iii) understanding the contribution of organizational controls in supporting collaborative actions. To address the research objectives, this paper presents the case study of a public initiative. The empirical research combines an interventionist approach with semistructured interviews. As a result, the research highlights that management controls in public interorganizational initiatives could require a package of multiple control mechanisms interdependent; moreover, controls at the inter and intraorganizational level influence each other to guide administrations toward the achievement of common objectives. In particular, in the case analyzed, interorganizational controls seem to support public organizations in overcoming the silo logic that often characterizes public administrations' structure
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