The literature and many national regulatory frameworks have underlined the importance of audit committees as monitoring mechanisms. In the prevailing Italian firms' corporate governance system, there is no audit committee. Instead, its functions are responsibility of two different committees....

Firm's objectives have been often defined in terms of financial accounting numbers, inducing managers to focus on short-term financial results and sacrificing long-term performances. Empirical researches report the attempt to introduce non-financial performance measures in reward systems, and...

This paper concerns interorganizational performance measurement systems and investigates the connections among strategic aims of interorganizational relationships, information requirements and performance measures used in these contexts. Using the lenses of the main theories explaining the...

Purpose: This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object...