In this paper, we study sticky costs on a sample of Italian banks and if the costs behave differently considering mutual and non-mutual banks. We also investigate whether cost stickiness is sensitive to leverage, non-performing loans, and cost efficiency. We find that: cost stickiness affects...

Over the past few decades, many governments throughout the world have promoted gender-responsive budgeting (GRB). With its focus on equality, accountability, transparency and participation in the policy-making process, GRB shares some relevant principles with public governance that call...

Over the past few decades, many governments throughout the world have promoted gender-responsive budgeting (GRB). With its focus on equality, accountability, transparency and participation in the policy-making process, GRB shares some relevant principles with public governance that call...

Purpose: The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes. Design/methodology/approach: The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to...

Il ruolo del coordinatore infermieristico si è evoluto in modo profondo e vari studi nazionali e internazionali hanno inteso individuare i fattori che maggiormente hanno influenzato tale cambiamento, focalizzandosi di volta in volta su una dimensione di contesto oppure su una dimensione micro....