The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried...

This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the...

This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and contribution to recovery are analyzed and discussed in the economic, financial and social context.Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general...

This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A comparative approach and international perspective of the issue is provided through extensive use of case studies and empirical findings. A specific focus is also placed on using performance governance applied to higher education institutions'Third Mission, and on enhancing decision makers’ ability to frame dynamic complexity. In this regard, specific attention is devoted to analyzing the cause-and-effect relationships in affecting public outcomes. This also...

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the...

The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This book uses this premise to understand how organizations, in particular female-led businesses, work on their resilience using specific activities and relational capital as a driver of strategic value. The chapters include theoretical as well as practical contributions about how female-owned and...