After the reforms that involved the local public transport at the end of 90’s, a very important role - in terms of governance and performance rules - is played by local authorities (regions and municipalities), who define the efficiency tools to monitor the results (in a wide sense) of Local...

Accounting systems and state owned entities definition in the second half of the nineteenth century: the meaningful contributions from Villa, Cerboni and Besta The paper aims to rediscover the value added produced by the so-called "precursors" of the "Economia Aziendale" studies on the evolution...

Introduzione – 1. L’analisi del Conto Economico delle società di calcio – 1.1 I ricavi – 1.2 I costi – 1.3 Il reddito operativo e il reddito netto – 2. L’analisi dello Stato Patrimoniale – 2.1 Il capitale investito – 2.2 La struttura finanziaria – Considerazioni conclusive...

La continua evoluzione del mercato e gli scenari competitivi sempre più aggressivi e dinamici hanno spinto le banche a utilizzare nuovi sistemi di misurazione delle performance. Se in passato gli istituti di credito misuravano esclusivamente la dimensione economico-finanziaria della gestione,...

Accounting, as a universal information and control system has a long history, widely recognized theoretical achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however, depends largely upon trends, opportunities and...