Purpose: This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object...

Purpose Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on the process of succession and change (Songini et al. , 2013; Giovannoni and Maraghini, 2013; Giovannoni et al. , 2011)....

Gli studiosi delle discipline aziendali si sono occupati degli effetti che la <i>disclosure</i> volontaria delle informazioni sulle risorse intangibili ha sulle valutazioni degli investitori, prescindendo dalle peculiarità del contesto italiano e dalle differenti configurazioni del processo di...</i>