Purpose – The purpose of this paper is to analyze the trajectory of an institutional change in a public organisation, this study explores the role of organisational mediators – i.e. middle managers involved in the enactment of change projects - to translate leaders’ entrepreneurial...

Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

The ability of a company to deal with uncertainty and turbulence is an issue which has attracted increasing attention in recent years, due to the negative effects of the financial crisis. In this context, the paper has the aim of exploring whether the consideration of risk in a budgeting process...

Purpose – The paper aims to support small and medium enterprises (SMEs) in overcoming the difficulties they encounter in initiating sustainability reporting, proposing a “general” process for identifying a standard set of key sustainability indicators, that is specifically tailored on SMEs...

This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success factors of companies which claimed to adopt them, their...

This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ„¢, analysing the key success factors of companies which claimed to adopt them,...