Purpose The 2008–2009 financial crisis has renewed concerns about managerial short-termism and its negative effects. Based on intertemporal choice theory, this chapter aims to identify the role that performance measurement and compensation systems can play in orienting managers toward building...

Business integration is certainly an important source of opportunities for firms but also a particularly challenging managerial task. Business integration is usually conceived for achieving technical and strategic complementarities but often fails at delivering the expected value as the...

Although make or buy decisions are still studied as choices between alternative options, hybrid organizational forms, resulting from make and buy decisions, are quite widespread. Such settings may derive from outsourcing processes which, due to various constraints, can remain uncompleted. From...

This paper studies enterprise risk management (ERM) systems within private firms, and examines how firm size influences risk settlement decisions inside micro, small, medium and large unlisted corporations. This paper contributes to the literature with an empirical analysis of whether private...

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance...

The problem of the gap between theory and practice has been variously addressed in management accounting research. In recent years, new theories have been introduced and researchers have gradually approached field-based research with the aim to help bridge this gap. Several methods have been...

The paper critically compares and discusses the periodic scientific research assessment systems of Italy and of four comparable Countries. The four Countries are: United Kingdom, Australia, France and Spain. The key features of the above mentioned systems are discussed, including: the research...