Purpose: Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to...

1 Introduction: Research Aims, Methodology, and Design -- References -- 2 Cultural Heritage Under a Managerial-Accounting Perspective -- 2.1 Introduction -- 2.2 The Managerial Features of Cultural Organizations -- 2.2.1 Community of People, Organization, Decisionmaking/ Responsibility -- 2.2.2...

Purpose The purpose of this research aims at extending the knowledge on whether and how universities include sustainability dimensions in managing their collections. Precisely, the study focusses on the creation of a university museum (UM), as an embryonic stage of life during which management...

Purpose – The purpose of this paper is to examine the performance evolution of enterprises in Italian industrial districts. In particular, economic performance indicators are analysed for Arezzo goldsmith enterprises, to highlight: differences in the goldsmith local systems performances; the...