Strategic management accounting and business strategy: a loose coupling?

L Cinquini, A Tenucci - Journal of Accounting & organizational change, 2010 - emerald.com
Purpose–The purpose of this paper is to investigate whether business strategy influences
strategic management accounting (SMA) usage. Business strategy has been …

Strategic management accounting and financial performance in the small and medium sized Italian manufacturing enterprises

F Santini - Management Control: 1, 2013, 2013 - torrossa.com
Firstly, the present paper proposes a theoretical framework of Strategic Management
Accounting (SMA) in the context of small and medium sized enterprises (SMEs) …

[图书][B] Balanced scorecard e cost management: riferimenti teorici e casi aziendali

M Gatti - 2011 - books.google.com
A partire dall'ormai lontano contributo di Anthony (1965), i sistemi di pianificazione e
controllo hanno conosciuto, nel corso degli anni, un considerevole sviluppo sul piano …

Valore pubblico e società partecipate: tendenze evolutive della performance

A Ziruolo - 2016 - torrossa.com
La creazione del valore è un tema che da sempre affascina gli studiosi di ogni ramo delle
discipline economiche ed aziendali, che si sforzano di indagarlo da molteplici ed a volte …

The introduction of innovative performance measurement and management control systems: the role of financial investors and their acquired companies

S Aureli - … and Management Control: Innovative Concepts and …, 2010 - emerald.com
Purpose–This study aims to investigate the role of private equity and venture capital (PE/VC)
operators in the introduction of innovative and sophisticated performance measurement and …

From cost control to cost management: how is the current state of the Italian context?

A Lucia Missaglia, D Gulino, A Bubbio - Management Control: 1, 2024, 2024 - torrossa.com
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 …

From cost control to cost management: How is the current state of the Italian context?

AL Missaglia, A Bubbio, D Gulino - MANAGEMENT CONTROL, 2024 - francoangeli.it
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 …

[PDF][PDF] I sistemi di pianificazione e controllo della gestione

A Paolini, MS Chiucchi, M Gatti - Controllo di Gestione …, 2020 - docenti.unimc.it
La gestione aziendale è sempre una e unitaria, ciò vale in ogni momento e riguarda il
continuum logico e fattuale tra la gestione cognitiva (quando si pianifica nel lungo termine e …

Costing e pricing nella service economy: una nuova sfida per il cost management

A Marelli, A Tenucci - 2019 - torrossa.com
The Editor in Chief, the Co-Editors and the Editorial Board will insure that the Editorial Policy
will be respected. They make a first appraisal of the publication proposals, considering their …

[引用][C] Controllo di gestione. Strutture, processi, misurazioni

MS Chiucchi, G Iacoviello, A Paolini - 2021 - Giappichelli