The recent commitment to an evaluation of the quality of research fostered by the ANVUR - Agenzia Nazionale di Valutazione del sistema Universitario e della Ricerca - National Agency for the Evaluation of University and Research (VQR 2004-2010) raised a number of questions about what is...

The company’s competitive strength in the capital market directly reflects its ability to relate and communicate with financial investors in terms of strategy and processes of value creation. In this context, in order to make more effective this relationship, it is necessary to outline a set...

A recent article on Key Risk Indicators (KRI) issued by COSO (Beasley et al., 2010) is the starting point of this paper. Our aim is to discuss the relevance of business processes in the design and implementation of KRIs. We analyse the reasons of the systematic underestimation of business...

Public Governance issues are a focal point in the debate about Local Public Utilities (LPUs). In the last decades the organizations providing Public Services in European countries are experiencing key changes in their governance and control systems. The exponential growth of shared entities...

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean...

This paper investigates the roles that optimal contracting and rent-extraction theories play in explaining the variation of CEO remuneration during the financial crisis in a sample of 140 Italian non-financial firms listed in the period 2007-2009. By using an OLS regression model, results show...

The scope of this article is the analysis of the reputation risk management process with the aim to define a conceptual model that could be applied to identify, assess and mitigate this type of risk. This model is based on the analysis of the extant literature on risk management and on corporate...

The scope of this article is the analysis of the reputation risk management process with the aim to define a conceptual model that could be applied to identify, assess and mitigate this type of risk. This model is based on the analysis of the extant literature on risk management and on corporate...

In the light of the stakeholder theory, stakeholders have a fundamental role in decision- making processes of non-profit organizations. Their participation in decisionmaking processes, in particular, in governing bodies and mission reporting is an essential element for effective and coherent...