This paper studies the determinants of efficiency in the Italian construction industry. Three factors are analysed in depth: firm size, business segment and human resource quality. Data envelopment analysis (DEA) scores (CRS, VRS and SCALE) are measured and then regressed with a Tobit model. To...

Universities all over the world are experiencing a great push towards managerialism; this process is the result of the application of New Public Management principles and practices, but also the request of national law and regulation: modern universities are expected to manage institutional...

The objective of this project was to investigate the impact of the adoption of international accounting standards (IAS/IFRS) on a company's performance measurement system (PMS). This study was conducted through a questionnaire sent to Italian companies that drafted a financial statement adopting...

Public utilities could improve their efficiency by pursuing specific strategies, such as growth, diversification of investments, or serving mainly high densely areas. For example, in the water sector, economies of scope and scale both appear possible, but extant literature does not offer clear...

Il presente lavoro misura l’efficienza delle strutture della rete ospedaliera pubblica del Veneto con il metodo Data Envelopment Analysis (DEA) e individua quali variabili operative e ambientali sono in grado di condizionarne l’andamento. Rispetto alla letteratura esistente, questo studio...

L’oggetto di indagine del presente lavoro è costituito dal sistema dei controlli sull’informativa contabile diffusa dalle società quotate, con particolare riferimento al bilancio di esercizio e consolidato. Attraverso l’analisi dei casi in cui la Consob ha esercitato il potere di...

Purpose – The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and regulatory provisions governing their preparation. Design/methodology/approach – The paper analyses all the...

This article explores how consulting companies develop performance measurement system change (PMSC) through an analysis of the processes, tools and techniques they adopt and the internal actors involved. Moreover, it aims to demonstrate the existence of a situational approach in changing a PMS...