This paper aims to provide empirical evidence of the factors considered relevant in
promoting the adoption of Management Accounting (MA) tools, and those able to hinder …

The work aims to identify the internal and external contingent variables that may influence
the use of innovative management accounting tools in small manufacturing companies, to …

The globalization of markets, an increased awareness of consumers, and the technological
innovation driven by the development of digital technologies have challenged the traditional …

The change in markets' dynamics occurred during the last 50 years led to a significant
transformation within the cost structure of companies, resulting in a gradual loss of cost …

The change in markets' dynamics occurred during the last 50 years led to a signifi-cant
transformation within the cost structure of companies, resulting in a gradual loss of cost …

The paper deals with the role of reporting for the management control in small businesses
run by an entrepreneurial approach. A theoretical proposal is developed, which has guided …

Le soluzioni informative del controllo rappresentano uno dei temi centrali affrontati dagli
studi di controllo di gestione. La particolare attenzione dedicata dai ricercatori agli strumenti …

The reality gap between management accounting conventional wisdom and empirical
evidence has attracted a lot of interest in management accounting research. The …

This paper responds to the call for more diffusion-theoretic work on sophistication and
disposal of Value-Based Management (VBM)(Ansari et al., 2010). In particular, we examine …

Nell'attuale scenario nel quale le imprese si trovano ad operare, caratterizzato da forti
instabilità e discontinuità, diventa fondamentale disporre di un sistema di calcolo dei costi di …