The scope of this paper is to propose an integrated strategy to support the decision process of a semiconductor company interested in entering a new market and launching a new product in the biotech industry. The complexity of the environment and the high number of factors involved, leads to the...

Focuses on the possible benefits and problems generated by the implementation of a post‐auditing (PA) system. This research work was structured as follows: first, an integrated model for the design of a firm PA system has been elaborated, based on the critical re‐elaboration of specialised...

This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ„¢, analysing the key success factors of companies which claimed to adopt them,...

This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success factors of companies which claimed to adopt them, their...

An increasing number of firms are planning to become “time‐based companies”, that is to consider time as the main issue of their manufacturing strategy. However, such change in attitude, in order to be effective, must be supported by a performance measurement system focused on time. This...

Environmental issues are rapidly emerging as one of the most important topics in strategic manufacturing decisions. Growing public awareness and increasing government interest in the environment have induced many companies to adopt programmes aimed at improving the environmental performance of...

States that over the last few years, the growing importance of the ecological question has led many executives to modify their business policies. The integration of “green” issues in the process of strategy formation has significant financial, managerial and organizational implications for...

Purpose – This paper aims to propose a model, to operationalize the idea of enterprise risk management (ERM), relying on the concept of capabilities. The proposed model, labelled “Spring model”, is specifically tailored to the characteristics of project-based organisations, where risk is...