Taking into account information derived from several written documents, website sources and interviews as well as proposals from both italian and foreign doctrine, the author examines the most significant measurements of the Museo Internazionale delle Ceramiche in Faenza. The three aims of this...

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...

The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard...

Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting’s limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented...

This paper concerns interorganizational performance measurement systems and investigates the connections among strategic aims of interorganizational relationships, information requirements and performance measures used in these contexts. Using the lenses of the main theories explaining the...

The need for an improved management of resources - which are decreasing at the moment - has progressed towards a more complex and structured system of measurements of the performances aimed at both improving budgetary analysis and communication, computer system and financial reporting, and...

The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard...

Someone would argue that in accounting studies time tends to be left out from discussions and therefore research designs or theories risk to be temporally incorrect or incomplete as well as processes are misunderstood or misrepresented. Assuming that accounting is not only able to measure and...