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Strategic management accounting and business strategy: a loose coupling?

Cinquini, Lino; Tenucci, Andrea - In: Journal of Accounting & Organizational Change 6 (2010) 2, pp. 228-259

Purpose – The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach – The paper is based on an...

Persistent link: https://www.econbiz.de/10014840340

Modernizing public services: subtle interplays of politics and management

Arnaboldi, Michela; Lapsley, Irvine; Dal Molin, Martina - In: Journal of Accounting & Organizational Change 12 (2016) 4, pp. 547-567

Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the … continue to be, embedded in politics. Design/methodology/approach The analysis of managerial reforms in Italy was carried out … analyse the success and failure of NPM reforms implementation in Italy. Differently from previous studies, this papers …

Persistent link: https://www.econbiz.de/10014840652

Inclusive approaches in Italian ECEC : the view of practitioners

Macagno, Alessia; Ragaglia, Beatrice; Henning, Anne; … - 2024

Persistent link: https://www.econbiz.de/10014575623

Geographical pathways for SME internationalization: insights from an Italian sample

D'Angelo, Alfredo; Majocchi, Antonio; Zucchella, Antonella - In: International Marketing Review 30 (2013) 2, pp. 80-105

Purpose – The purpose of this paper is to examine the determinants of two distinct geographic pathways to internationalization for small and medium‐sized enterprises (SMEs). Regional and global pathways are juxtaposed to study the influence on export performance of selected key intangible...

Persistent link: https://www.econbiz.de/10014827574

Main rules and actors of Italian system of innovation: how to become competitive in spin-off activity

Caiazza, Rosa; Volpe, Tiziana - In: Journal of Enterprising Communities: People and Places … 8 (2014) 3, pp. 188-197

Purpose – The purpose of this study is to analyze Italian system of innovation and evidence factors that can affect its global competitiveness. Design/methodology/approach – The article provides a conceptual analysis of main factors of competitiveness of an innovation system and an empirical...

Persistent link: https://www.econbiz.de/10014858320

A planned‐oriented approach for EPR implementation strategy selection

Capaldo, Guido; Rippa, Pierluigi - In: Journal of Enterprise Information Management 22 (2009) 6, pp. 642-659

Purpose – The purpose of this paper is to propose a methodological approach aimed at identifying technical and organizational capabilities firms should have before the ERP implementation process starts, in order to select the more appropriate implementation strategy and the change management...

Persistent link: https://www.econbiz.de/10014859774

A survey on integrated IS and competitive advantage

Morabito, Vincenzo; Themistocleous, Marinos; Serrano, Alan - In: Journal of Enterprise Information Management 23 (2010) 2, pp. 201-214

Purpose – This paper aims to provide robust evidence of the “IT organizational assimilation capacity” mediating role and to propose a complementary model. Design/methodology/approach – Based on theoretical proposition that IT business value is generated by the deployment of IT and...

Persistent link: https://www.econbiz.de/10014859788

Risk diversification in a real estate portfolio: evidence from the Italian market

Giannotti, Claudio; Mattarocci, Gianluca - In: Journal of European Real Estate Research 1 (2008) 3, pp. 214-234

Purpose – In real estate industry, managers' choices in portfolio construction impact directly on the performance of real estate fund. Looking at the literature, real estate diversification criteria are related to tenants' characteristics, to endogenous and exogenous risk and to financial...

Persistent link: https://www.econbiz.de/10014862617

Leverage and NAV discount: evidence from Italian real estate investment funds

Morri, Giacomo; Benedetto, Paolo - In: Journal of European Real Estate Research 2 (2009) 1, pp. 33-55

Purpose – The closed‐end fund puzzle is one of the most famous unsolved issues in financial economics and as such, over time, it has raised the interest of many authors also in the real estate field. The aim of this paper is both to determine whether the effect of leverage on net asset value...

Persistent link: https://www.econbiz.de/10014862624

How to evaluate risk for Italian real estate funds

Giannotti, Claudio; Mattarocci, Gianluca - In: Journal of European Real Estate Research 2 (2009) 2, pp. 132-150

Purpose – The purpose of this paper is to define an approach useful to evaluate real estate funds on the specific characteristics of the Italian market and on the basis of international best practices. Design/methodology/approach – The first step is to identify specific factors and portfolio...

Persistent link: https://www.econbiz.de/10014862629