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...

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...

Purpose – The purpose of this paper is to carry out an analysis of Italian water utility companies to determine whether their performance was related to certain relevant variables that have been broadly discussed in the existing literature. Among these are ownership structure, size and...