Purpose: The purpose of this paper is to explore the characteristics and personal values of a successful entrepreneur in order to understand the quality of such characteristics. Thus, this paper aims to investigate how these characteristics and personal values impact strategic decision-making...

In 2010 with Law 30.07.2010 n. 122, the Italian legislator has formalized networks, through the recognition of a specific contract called “network contract”. This network contracts widespread rapidly in Italy with more than 600 contracts signed, between more than 3.300 firms, in two years....

This paper aims at analyzing the changing role of public managers in the context of the recent public sector reform, focusing on two research questions: first it tries to understand how the 'performance and merit' approach is perceived and if the rational of the reform is accepted and understood...

This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and...