Guerrini, Andrea; Cantele, Silvia; Modina, Silvio; … - In: International Journal of Business Performance Management 12 (2011) 3, pp. 295-308
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...