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...

Some would argue that during the last few decades the studies on IC measurements have mainly been focused on the design and implementation of accounting concepts, methods and tools while little attention has been devoted to the understanding of what happens to the measurements after they are...

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...