Corporate social responsibility (CSR) is getting an increasingly important issue for economic agents all over the world, due to a new attention to all the aspects of firms activities and their relationships with stakeholders.Also in Italy, the number of firms that prepare voluntary corporate...

Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...

<title/> This article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners....