The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In...

The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's...

Purpose: The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of...

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control...

This paper contributes to analyses of sustainable tourism business with focus on an innovative and attractive form of sustainable tourism for both present and future generations. It is a made in Italy new model of sustainable development, which aims at the exploitation of local resources both...

Cover -- Occhiello -- Indice -- Autori -- Prefazione "Il governo strategico dell'azienda" -- Parte I Strategia e governo dell'azienda -- Capitolo 1 Successo aziendale e strategia Stefano Garzella, Michele Galeotti -- Capitolo 2 La formula strategica dell'azienda Pasquale De Luca -- Parte II Il...