Issue 1/2026
- Rita Lamboglia, Domenica Lavorato, I sistemi manageriali e di controllo tra tradizione e innovazione (Management and control systems between tradition and innovation)
- Edoardo Borlatto, Elisa Ballesio, Elisa Truant, Laura Broccardo, Evolving Roles and Strategic Influence of CFOs within Modern Management Control Systems: A Systematic Literature Review
- Diana Ferullo, Natalia Aversano, Gabriele Bosco, Paolo Tartaglia Polcini, Public Value Disclosure in Healthcare Organizations’ Strategic Planning: Evidence from Italy
- Michele Rubino, Ilaria Mastrorocco, Elisa Gerbasi, Climate governance e scelte aziendali sostenibili: un’analisi internazionale sugli investimenti green (Climate governance and sustainability: An international analysis of green investments)
- Laura Berardi, Maria Lucia Monaco, Piero Stanchi, La Rendicontazione Non Finanziaria e la Prospettiva Interna nelle Organizzazioni dell’Economia Sociale (Non-Financial Reporting and the Internal Perspective in Social Economy Organisations)
- Chiara Xhindole, Lara Tarquinio, Digitalization and Accountability: Pros and Cons of Sustainability Reporting with Digital Technologies
- Edoardo Crocco, Elisa Giacosa, Francesca Culasso, Digital technology and risk management in rural tourism: Insights from Langhe, Roero and Monferrato
- Salvatore Loprevite, Roberto Mavilla, Marco Spadaro, The “Control Paradox” in High-Crime Environments: Empirical Evidence from a Large-Scale Analysis on Italian SMEs