This paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in XIV-XVI century Venice. Ca’ di Dio, a...

The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in‐house efficiency of UK small, medium and large companies in...

This paper investigates the differential effects on performance of majority and minority Private Equity (PE) investments. By using a difference in difference approach, we compare a sample of 191 firms in the years following the PE investment with a control group constituted by firms that are the...

Business integration is certainly an important source of opportunities for firms but also a particularly challenging managerial task. Business integration is usually conceived for achieving technical and strategic complementarities but often fails at delivering the expected value as the...

According to recent literature, effective knowledge management should be coherent and based on the firm’s strategy. Prior empirical research, in contrast, tries to evaluate the impact of knowledge management initiatives directly on performance but finds inconsistent results and not allows the...

Family business succession is often viewed by academics and practitioners as a critical step in the life of a firm: it can affect a variety of matters, ranging from its competitive potential and its hierarchy to its own capability to survive. This is particularly true in Italy, where firms are...