This study addresses the role of Performance Measurement Systems (PMS) in public networks to investigate how PMS processes support the network managerial actions known as connecting, exploring content, arranging, and process agreements. A case study methodology was used to investigate the...

Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...

Purpose – This paper has the aim of understanding how the reasons behind the adoption of the balanced scorecard (BSC) and the approaches undertaken during the entire change process influence the outcome, both in terms of BSC structure and use. Design/methodology/approach – The research...

Purpose – The purpose of this paper is to analyse how social media (SM) influence performance measurement systems (PMS), examining changes in measurement methods, performance indicators and their application. Design/methodology/approach – The framework of the research was constructed to...

Purpose – The purpose of this paper is to explore the adoption of managerial innovations in the public sector, identifying the reasons why their uptake and use may fail. Design/methodology/approach – The problem is investigated empirically through a case study approach. The change processes...

Purpose Public networks studies have widely diffused in recent years, but scant attention has been devoted to network change. By endorsing the notion of critical crossroads to describe a crucial turning point for the network survival, the purpose of this paper is to investigate how and why a...

Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this...

Purpose The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative information is managed. This allows these actors to move their occupational boundaries, exploiting the...

Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Purpose – This paper aims to provide a critical assessment of existing links between risk management systems (RMS) and performance management systems (PMS) through a general review of the literature. Design/methodology/approach – The research approach consists of a literature review, aimed...