Over the last twenty years, new public management (NPM) has inspired managerial reforms in public sectors worldwide. The US and Italian governments have embraced one of the main tenets of NPM, managing for results. In this study, we assess the introduction of performance management practice in...

The aim of the paper is to explore the role played by cost accounting in Italy's Industrial Mobilization System and in the largest firm manufacturing weaponry, Ansaldo of Genoa, during WWI. While in other countries such as the UK and the US, efficiency in buying and managing war material was an...