During the last decades, in many countries retrospective payment systems for hospital care have been replaced by prospective payment methods, mainly DRG-based ones. The latter, though encouraging a more efficient use of hospital resources, present several undesired effects, some of which are...

The complexity of the economic system, in its public and private component, and its current dynamics of resources, in relation with the more complex social system and the growing dematerialization process, are redefining the rules of competitiveness recognizing to intangible resources a crucial...

Purpose – Dealing with intellectual capital (IC), the purpose of this paper is to provide a strategic tool for management activities in knowledge-based organizations. In particular, in the contribution, an integrated framework for intangibles’ representation, evaluation and control in...

Purpose – The purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist countries such as Germany and Italy. Furthermore, this work would like to contribute towards an...

Cover -- Quartino -- Dedica -- Indice -- Introduzione -- Capitolo I - I problemi di contestualizzazione culturale dell'economia aziendale -- Capitolo II - Il ruolo e la coscienza delle finalità d'impresa nello sviluppo dell'economia aziendale. Il successo dei modelli gestionali e il loro...