Issue 2/2025
- Filippo Vitolla, Governare la complessità: il ruolo dei sistemi di controllo tra sostenibilità, innovazione e inclusione (Governing Complexity: The Role of Management Control Systems in Sustainability, Innovation, and Inclusion)
- Roberto Cerchione, Rosita Capurro, Stefano Marciano, Sustainability strategies and stakeholder relationships: A multiple case study in the fashion industry
- Andrea Bafundi, Giacomo Boesso, Fabrizio Cerbioni, Capacity building nelle organizzazioni nonprofit: come le fondazioni d’erogazione rinforzano i propri beneficiari (Capacity building in non-profit organizations: How grant-making foundations strengthen their beneficiaries)
- Gianni Onesti, Riccardo Palumbo, Misurare l’inclusione sociale con la Trust Network Analysis: un approccio per supportare lo stile di controllo orientato alla responsabilizzazione e all’empowerment dei dipendenti (Measuring Social Inclusion through Trust Network Analysis: An Approach to Supporting an Empowerment-Oriented Management Control Style)
- Anna Pistoni, Lucrezia Songini, Integrated Reporting as a managerial tool: The role of Integrated Thinking
- Ferdinando Di Carlo, Manuela Lucchese, Valery Rago, Silvia Solimene, Il Business Model delle Banche di Credito Cooperativo: Tra Sostenibilità e Tecnologia (The Business Model of Cooperative Credit Banks: Between Sustainability and Technology)
- Walter Lasca, Marco Montemari, What Makes Business Intelligence & Analytics Systems Stick? Identifying Recurrent Enablers in Management Accounting Practices
- Christian Di Falco, Guido Noto, Gustavo Barresi, Dalla misurazione dell’outcome a quella dell’impact: la Sentiment Analysis a supporto della valutazione della performance delle aziende sanitarie pubbliche (From Outcome Measurement to Impact Measurement: Sentiment Analysis to Support Performance Evaluation of Public Healthcare Organizations)
- Enrico De Camillis, Teresa Izzo, Daniela Mancini, Percorsi di decarbonizzazione e sistemi di controllo: un modello di analisi per il settore energetico (A model to track strategic pathways and control mechanisms towards carbon neutrality of listed companies in energy sector)
- Antonio Prencipe, L’origine accademica condiziona le pratiche di earnings management? Un’analisi sugli spin-off universitari (Does academic origin influence earnings management practices? An analysis of university spin-offs)