Issue 3/2024
- Antonio Leotta, Il problema dell’integrazione: mezzo e fine del controllo di gestione (Integration: Means and aim of management control)
- Laura Broccardo, Elisa Ballesio, Edoardo Crocco, Daniele Giordino, Performance Management Systems in Micro, Small, and Medium Enterprises: Lessons learned from Times of Uncer
- Alessandra Buonasera, Guido Noto, Carlo Vermiglio, Performance management systems for sustainability in SMEs: An interventionist approach
- Sara Damavandi, Laura Berardi, Exploring the Impact of Digitalization on the Social Economy: A Systematic Literature Review
- Paolo Esposito, Stefano Garzella, Domenica Lavorato, Integrated reporting o disintegrated reporting? Un’analisi teorica per una proposta empirica di reale integrazione (Integrated reporting o disintegrated reporting? A theoretical analysis for an empirical proposal of real integration)
- Gianni Onesti, Francesca Bellante, Riccardo Palumbo, Assessing Working Attitudes of Remote Workers to Enhance Management Control System: A Case Study of COVID-19 Lockdowns in Italy
- Riccardo Macchioni, Francesca Manes Rossi, Carmela Luise, Il PIAO come strumento di cambiamento strategico: il caso dell’Università Vanvitelli (The Integrated Plan of Activities and Organization as strategic change tool: the case of Vanvitelli University)
- Oppi Chiara, Vagnoni Emidia, Cattaneo Cristiana, Galizzi Giovanna, Controllo di gestione e relazioni intraorganizzative: la prospettiva del controller (Management control and intra-organizational relations: The controller’s perspective)
- Manuela S. Macinati, Marco Giovanni Rizzo, Orientamento al feedback, soddisfazione rispetto al feedback del sistema reporting e performance di budget (Feedback orientation, satisfaction with system feedback reporting and budget performance)
- Gianluca Vitale, Performance measurement systems in an era of complexity, uncertainty and grand challenges
- Vilma Kilpinen, Jean Claude Mutiganda, Matti Skoog, The Relevance of Rewards in Performance- Based Management Control
- Edoardo Borlatto, Elisa Truant, Elisa Giacosa, Luca Maria Manzi, Sustainable Performance: Unraveling the Nexus between ESG and Performance Management Systems
- Silvia Cantele, Silvia Valcozzena, Bettina Campedelli, Chiara de’ Stefani, Marco De Luca, The Interaction of Sustainability Governance Structure and Sustainability Management Control Systems: An Italian Case Study
- Rosanna Spanò, Ilaria Martino, Flavio Spagnuolo, Alessandra Allini, Bitter Sweet Symphony? Insights into the discrepancy between managers and organizations towards ESG
- Riccardo Giannetti, Lino Cinquini, Andrea Dello Sbarba, Advancing Induced Models of Management Accounting Change: A Dynamic Perspective
- Federico Barnabè, Riccardo Santoni, Manuel Mechi, Searching for the drivers of organizational resilience in times of crisis: An example from the Covid-19 pandemic
- Sonia Vitali, Michele Guidi, Marco Giuliani, Annual general meeting (AGM) in the digital era: Where do Italian companies stand?
- Assunta Di Vaio, Luisa Mastellone, Luigi Lepore, Luisa Varriale, Digitalization and Performance Management Systems: A Shipping Agency Case Study
- Fabio Nappo, Federico Schimperna, Maria Schimperna, Ambidextrous Intellectual Capital in the scientific research: An empirical analysis on university spin-offs
- Nadia Ardito, Natalia Aversano, Diana Ferullo, Paolo Tartaglia Polcini, The impact of board gender diversity on healthcare financial performance during Covid- 19: Evidence from Italian Healthcare Organizations
Issue 2/2024
- Stefano Garzella, Rosita Capurro, “Sostenibilità sostenibile” e creazione di valore: elementi di pianificazione, gestione, controllo e rendicontazione (“Sustainable Sustainability” and Value Creation: Elements of Planning, Management, Control and Reporting)
- Salvatore Principale, Daniela Cicchini, Luigi Andrea Carello, Rubina Michela Galeotti, Integrating ESG issue into performance management system: An analysis of Italian Context
- Arcangelo Marrone, Lara Oliva, Vincenzo Pontrelli, Angela Rella, L’impatto delle caratteristiche del Consiglio di Amministrazione sulla disclosure del beneficio comune: un’analisi empirica nelle aziende benefit (The impact of the characteristics of the Board of Directors on the disclosure of the common benefit: An empirical analysis in benefit companies)
- Federica Balluchi, Barbara Borgato, katia Corsi, Marta Fundoni, L’integrazione degli obiettivi di sostenibilità nei processi di pianificazione strategica: analisi empirica nel contesto italiano (The integration of sustainability objectives in strategic planning processes: Empirical analysis in the Italian context)
- Daniela Rupo, Nicola Rappazzo, Salvatore Loprevite, Giovanna Centorrino, Does non-financial information matter? Mapping and clustering literature on the value relevance of comprehensive disclosure
- Elisa Bonollo, Costanza Di Fabio, Lorenzo Leto, Paola Ramassa, La rendicontazione economico-finanziaria degli Uffici giudiziari: un’analisi esplorativa (The economic-financial reporting of the Judicial Offices: An exploratory analysis)
- Marco Vacca, Life cycle costing. Problematiche e soluzioni metodologiche e organizzative nella sua implementazione per la sostenibilità ambientale (Life cycle costing. Methodological and organizational problems and solutions in its implementation for environmental sustainability)
- Lino Cinquini, Giacomo Pigatto, Andrea Tenucci, Niccolò Braico, Un modello sistemico delle relazioni tra azienda, biodiversità ed ecosistemi per gestire la performance ambientale (A systemic model of the relationships between companies, biodiversity, and ecosystems to manage the environmental performance)
Issue 1/2024
- Laura Broccardo, Simona Alfiero, Francesca Culasso, Enhancing Performance Management Systems in a challenging environment
- Hanne Norreklit, Lino Cinquini, Performance measurement for a better future
- Salvatore Madonna, Greta Cestari, Francesca Giuliani, L’integrazione della sostenibilità ambientale nei sistemi di controllo e gestione delle imprese: evidenze dal settore energetico italiano (The integration of environmental sustainability in corporate management systems: Evidence from the Italian energy sector)
- Domenico Raucci, Manuela Paolini, Grazia Di Pietro, Le Istituzioni Scolastiche Pubbliche alla prova della prima Rendicontazione Sociale prevista dal Sistema Nazionale di Valutazione (Public schools to the test of the first Social Report provided by the National Evaluation System)
- Sebastiano Cupertino, Gianluca Vitale, Exploring the nexus between corporate digitalisation and environmental sustainability: The moderating role of slack resources
- Giovanni Bronzetti, Graziella Sicoli, Maurizio Rija, Anna Dominga Ippolito, L’impatto della trasformazione digitale sulla performance aziendale. Un’analisi empirica sulle società quotate italiane (The impact of digital transformation on business performance. An empirical analysis of Italian listed companies)
- Rosita Capurro, Raffaele Fiorentino, Stefano Garzella, Stefano Marciano, Metaverse: Value creation and performance measurement across physical and digital world
- Filippo Vitolla, Vitiana L’Abate, Nicola Raimo, Arcangelo Marrone, Gli effetti della pandemia da COVID-19 sulla disclosure aziendale. Un’analisi empirica nella prospettiva dell’Integrated Reporting (The effects of the COVID-19 pandemic on corporate disclosure. An Empirical Analysis in the Perspective of Integrated Reporting)
- Simone Poli, Marco Gatti, The relevance of cash flow information in predicting corporate bankruptcy in Italian private companies
- Anna Lucia Missaglia, Alberto Bubbio, Dario Gulino, From cost control to cost management: How is the current state of the Italian context?
- Daniela Di Berardino, Faisal Anees, Creatività organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo (Organizational and individual creativity in small and mediumsized enterprises: The role of the control system)