This paper analyses the design and implementation of Information Technology Systems and their relationship with reporting processes. We propose an in-depth descriptive case study about a company that carried out a process of Business Process Reengineering (BPR) with the objective to analyse the...

I sistemi di misurazione delle performance (SMP) nascono e si diffondono con l’obiettivo di orientare in maniera dinamica i comportamenti dei responsabili aziendali verso l’attuazione delle strategie. L’esigenza di utilizzo di questi strumenti si rafforza peraltro con la presa d’atto che...

Purpose: The purpose of this paper is to study how the design of a strategy map can be supported by measures expressing the customers’ perceptions about strategic factors and their related determinants. In particular, managers are provided with a fact-based test useful to revise prior...

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent with proprietary cost theory significantly affect the...

Purpose: The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian...

Cover -- Quartino -- Dedica -- Indice -- Introduzione -- Capitolo I - L'impairment test: riflessioni dottrinali -- Capitolo II - L'impairment test dell'avviamento -- Capitolo III - La comunicazione dell'impairment test dell'avviamento: premesse per la ricerca empirica -- Capitolo IV - Il livello...