...Chiara Xhindole; Lara Tarquinio; Laura Sierra-García Purpose This study aims to analyse the reporting practices of a sample of companies listed in Italy and Spain that prepare a Task Force on Climate-related Financial Disclosures (TCFD) report. The main purpose is to analyse the reporting’s...

...; a later advocacy in the 2000s of a specific new public management (NPM) element – performance management; an after-crises reform aimed at reducing public expenditure. The paper takes a historical and long-term perspective to analyse the success and failure of NPM reforms implementation in Italy...

... the spread of advanced management accounting techniques, were also considered (Marasca and Silvi, 2004 ; Arena and Azzone, 2005), in order to make a preliminary assessment of their use and understanding in Italy. Taking into account the results of these studies, techniques such as attribute costing...

... in disclosures with the stakeholder groups they deem to be important. Design/methodology/approach Data were simultaneously collected from two different national business contexts, Italy and the USA. The sample for this study consisted of 244 managers. Findings Results of the study show that the power...

... productivity, the impartiality and correct functioning of administrative procedures through comparative analysis of costs and results. This law established the CNVSU which is the most important body for the evaluation of teaching activities in Italy. The CNVSU requires the internal evaluation bodies...

... industries; and Italian companies (entities headquartered in Italy, owned largely by Italians, and run by Italian management). Limiting the study to Italian companies facilitated the data collection process because it allowed us to take advantage of the reputation of the university of one of the co...