This paper provides exploratory empirical evidence on the Balanced Scorecard (BSC) implementation experiences of 103 organizations. It describes the way in which the BSC is currently interpreted and adopted in Italian organisations highlighting some important limitations. Using multiple...

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance...

From an accounting standpoint, the recent federal reform is based on the standard costs’ determination. However, to date, only 27% of the Italian local authorities have a management cost accounting system that, in theory, is able to calculate the standards. The aim of this paper is to verify...

This paper theoretical framework is the process of change/modernization which is affecting the Italian public system. This led to the creation of new operational patterns of public administrations and to address issues going beyond the economic financial aspects. Specifically, it concerns the...

The Information Technology Controls (ITC) have a great influence on the reliability of financial reporting. They are part of Internal Controls over Financial Reporting (ICFR) but the area of Information Technology is often not well integrated and coordinated with the traditional Internal...

This study reviews the literature on internal control system evaluation in order to describe the present achievements and to identify the most promising directions for future research. The paper examines Italian books and articles published in national and international database between the...