Accounting & business studies

Editor in Chief: Francesco Giunta (Florence University)
Co-Editors: Luciano Marchi (Pisa University), Lucio Potito (Federico II Naples University)

Editorial Board: Marco Allegrini (Pisa University), Alessandro Lai (Verona University), Roberto Maglio (Federico II Naples University), Michele Pisani (L’Aquila University), Ugo Sostero (Venice University)

Italian Scientific Committee: Paolo Andrei (Parma University), Luca Anselmi (Pisa University), Elio Borgonovi (Bocconi Milan University), Fabrizio Cerbioni (Padua University), Lino Cinquini (Scuola Superiore Sant’Anna, Pisa), Paolo Collini (Trento University), Stefano Coronella (Parthenope Naples University), Luciano D’Amico (Teramo University), Vittorio Dell’Atti (Bari University), Antonio Del Pozzo (Messina University), Enrico Laghi (La Sapienza Rome University), Giovanni Liberatore (Florence University), Riccardo Macchioni (Federico II Naples University), Stefano Marasca (Marche University), Antonio Matacena (Bologna University), Pietro Mazzola (IULM Milan University), Luciano Olivotto (Venice University), Antonella Paolini (Macerata University), Giuseppe Paolone (Pescara University), Angelo Riccaboni (Siena University), Stefano Pozzoli (Parthenope Naples University), Alberto Quagli (Genoa University), Paolo Tartaglia Polcini (Salerno University), Claudio Teodori (Brescia University), Riccardo Viganò (Federico II Naples University), Stefano Zambon (Ferrara University)

International Scientific Committee: David Alexander (The Birmingham Business School, UK), Bruce Behn (University of Tennessee, Usa), Garry Carnegie (RMIT University, Australia), Pablo Fernandez (IESE Business School, University of Navarra), Günther Gebhardt (Johann Wolfgang Goethe Universität, Frankfurt am Main), Richard Slack (Northumbria University, Newcastle, UK), Maria Shtefan (Higher School of Economics, Nizhny Novgorod, Russia).

The Series publishes research concerning two wide and interwoven fields: Theories of Firm and Organizations, Company Strategy, Corporate Governance, Business Ethics, Corporate Social Responsibility; Financial Accounting, Managerial Accounting, Social Reporting, Company Valuation, Internal and External Auditing, Financial Statement Analysis, Fundamental Analysis and Security Valuation, Accounting History, Corporate Disclosure and Communication to Financial Market.
The Series is open to contributions based on: different methodologies and methods; theoretical, empirical or experimental research; positive, interpretive, and critical approaches. Nevertheless, only rigorous, original, contributive and clear pieces of research that will make a contribution to the above mentioned fields of study will be published. Purely normative or descriptive works will not be accepted as well as inappropriate subject matter.
The Editor in Chief, the Co-Editors and the Editorial Board will insure that the Editorial Policy will be respected. They make a first appraisal of the publication proposals, considering their coherence with the aims and scope of the Series.
The Editor in Chief and the Co-Editors, assisted by the Editorial Board, choose the reviewers, and guarantee a transparent and correct application of a double blind review process.
The members of the Scientific Committee, and other valuable scholars, contribute as reviewers, on the basis of their specific competency. Each member of the Scientific Committee can also select and address publication proposals to the Editor. In this case, the member cannot be involved in the reviewing process.

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Collana Peer Reviewed

La ricerca ha estratto dal catalogo 29 titoli

Davanti alla sottocapitalizzazione delle piccole e medie imprese e all’attuale tendenza del sistema bancario a ridurre la disponibilità nei confronti della clientela, emerge la necessità di uno strumento che giudichi l’influenza di una serie di variabili economico-aziendali sul grado di indebitamento delle piccole e medie imprese. Il volume definisce un modello generale di riferimento che evidenzia l’impatto di alcune variabili economico-aziendali, tra loro interdipendenti, sul ricorso dei mezzi di terzi, contestualizzandolo alle piccole e medie imprese.

cod. 368.8

Patrizia Modica

Sustainable tourism management and monitoring

Destination, Business and Stakeholder Perspectives

This research considers how to balance core aspects of sustainable tourism using best practice management techniques. The research investigates the interplay of sustainable tourism, management, monitoring, destination life cycles, and stakeholder involvement, through a case study approach based on several international tourism destinations.

cod. 368.7

Barbara Sibilio

I valori del museo.

Strumenti e prospettive manageriali

un contributo alla diffusione nelle istituzioni museali di una “cultura” volta alla misurazione della performance, all’interpretazione dei risultati gestionali conseguiti e alla rendicontazione dei valori sia finanziari, patrimoniali ed economici, sia socio-culturali.

cod. 368.1.1

Concetta Carnevale

Stakeholder, Csr ed economie di mercato.

La complementarietà delle sfere economico-istituzionali

Estendendo la prospettiva della varietà del capitalismo alle relazioni impresa-stakeholder, il lavoro analizza come le differenti scelte di governance economica adottate dai vari Paesi si riflettono sui livelli di salienza degli stakeholder e, quindi, sulle pratiche di CSR messe in campo dalle imprese, le quali agiscono, a seconda dei casi, come specchio di esistenti forme istituzionalizzate di coordinamento e coinvolgimento degli stakeholder.

cod. 368.6

Il lavoro colma una significativa lacuna negli studi aziendali per le imprese del settore immobiliare, la cui specificità gestionale impone la comunicazione di indicatori ben diversi da quelli usati per i tradizionali settori industriali o commerciali. Pertanto l’opera risulta particolarmente utile per gli operatori del settore e per quella parte della dottrina interessata alle diverse forme di concreta implementazione della disclosure aziendale in presenza di best practice codificate da associazioni di categoria.

cod. 368.5

Andrea Giornetti

Ifric 12 service concession arrangements and market disclosure quality.

Investigation amongst European listed companies in the more extensive scenario of accounting standardisation

The growing complexity of concession arrangements has proved to be a source for problems in terms of the related accounting by operators, or at least up until the issue of IFRIC 12. The research sought to verify if the introduction into Europe of the accounting interpretation has effectively and successfully increased the level and quality of the information released to the market.

cod. 368.4

Rosa Alba Miraglia, Antonio Leotta

Control in supply relations between businesses.

Theoretical perspectives and empirical evidence

This work comes under the scope of the growing scientific debate as it strives to better understand the phenomenon of control in relations between businesses and in supply relations in particular. This understanding is extremely useful today, given the increasingly widespread creation of non-competitive relations between businesses.

cod. 368.2

Rosa Alba Miraglia, Antonio Leotta

Il controllo nelle relazioni di fornitura tra imprese.

Prospettive teoriche ed evidenze empiriche

Il volume vuole far luce sul fenomeno del controllo nelle relazioni tra imprese, e in quelle di fornitura in particolare. A tal fine sono esaminate le prospettive teoriche con cui rappresentare il fenomeno del controllo inter-organizzativo. Ciò permette di approfondirne la conoscenza attraverso le proposizioni e gli assunti su cui si reggono quelle teorie.

cod. 368.1