Purpose The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization. Design/methodology/approach The paper uses a case study...

The present work aims to analyze the impacts of the new legislative and institutional Italian context for the local utilities, with regard to the governance and management systems for local authorities and local utilities organizations. In particular, there are three different aspects, which are...

This work is the final result of a research project, funded by the Italian Nation Research Centre (CNR) about the cultural identity like integration factor. The project aim was to study, from a business economics perspective, the management system of the cultural sites, belonging to the World...

This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement:...

This paper aims to discuss the use of management tools for the UNESCO World Heritage sites. In particular, it focuses on the specific tool of the “management plan”. We have carried out a three dimension research project: 1) Analysis and development of a strong theoretical background, in...

This work aims at highlighting the central role of higher education for sectors and fields in-volved in changing processes, like museum sector. First of all, we analyze the most relevant stages of change of higher education in Europe, due to the promotion of the Bologna process. With this...