Purpose – The purpose of this paper is to analyse how social media (SM) influence performance measurement systems (PMS), examining changes in measurement methods, performance indicators and their application. Design/methodology/approach – The framework of the research was constructed to...

This is a study of Management Control Systems (MCS) in the Italian public sector in the context of a significant change that is shifting these organisations from a bureaucratic toward a performance-oriented model. The paper aims to present a theoretical framework for developing an overall...

This paper explores the organizational dynamics of Enterprise Risk Management (ERM). ERM is the main form taken by firms' increasing efforts to organize uncertainty, which 'exploded' in the 1990s. The ERM approach seeks to link risk management with business strategy and objective-setting,...

Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...

Purpose – The purpose of this paper is to explore the adoption of managerial innovations in the public sector, identifying the reasons why their uptake and use may fail. Design/methodology/approach – The problem is investigated empirically through a case study approach. The change processes...

Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...