Výsledky vyhledávání - "Lino Cinquini"

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting

Autor: Giacomo Pigatto, Lino Cinquini, John Dumay, Andrea Tenucci

Publikováno v: Journal of Accounting & Organizational Change. 19:250-278

Purpose This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year researc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1203bd2dfb776de065f36c19c0ffa191
https://doi.org/10.1108/jaoc-03-2022-0055

Zobrazit plný text záznamu

University research by the numbers:Epistemic methods of using digitized performance measures and their implications for research practices

Autor: Sara Giovanna Mauro, Lino Cinquini, Margit Malmmose, Hanne Nørreklit

Publikováno v: Mauro, S G, Cinquini, L, Malmmose, M & Nørreklit, H 2023, ' University research by the numbers : Epistemic methods of using digitized performance measures and their implications for research practices ', Financial Accountability and Management . https://doi.org/10.1111/faam.12367
Mauro, S G, Malmmose, M, Nørreklit, H & Cinquini, L 2023, ' University research by the numbers: Epistemic methods of using digitised performance measures and their implications for research practices ', Financial Accountability & Management .

This paper explores the way by which universities create meaning of digitized performance measures on research quality and their effects on university scholars’ actions. Drawing on pragmatic constructivism, we scrutinize the epistemic methods by wh

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ddd645f4aa0c53c1a7e6da43fda32881
https://pure.au.dk/portal/da/publications/university-research-by-the-numbers(5e7ed535-4526-49bb-9038-983c73aee1fd).html

Zobrazit plný text záznamu

Disclosing value creation in integrated reports according to the six capitals:a holistic approach for a holistic instrument

Autor: Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, John Dumay

Publikováno v: Pigatto, G, Cinquini, L, Tenucci, A & Dumay, J 2023, ' Disclosing value creation in integrated reports according to the six capitals : a holistic approach for a holistic instrument ', Sustainability Accounting, Management and Policy Journal, vol. 14, no. 7, pp. 90-123 . https://doi.org/10.1108/SAMPJ-11-2021-0493
Pigatto, G, Cinquini, L, Tenucci, A & Dumay, J 2023, ' Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument ', Sustainability Accounting, Management and Policy Journal, vol. 14, no. 7, pp. 90-123 . https://doi.org/10.1108/SAMPJ-11-2021-0493

Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::40bb6f9b384e596e46f8a11c9caf21b5
https://vbn.aau.dk/da/publications/442efed0-11b9-4f96-93ee-f10378654c7f

Zobrazit plný text záznamu

Ambiguity in public sector performance measurement: a systematic literature review

Autor: CRISTINA CAMPANALE, Chiara Oppi, Lino CINQUINI

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 34:370-390

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sec

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1ffbf5afc9e727ac5128b0e665f03d6f
https://doi.org/10.1108/jpbafm-09-2020-0167

Zobrazit plný text záznamu

Management accounting change as a learning process: a longitudinal analysis

Autor: Lino Cinquini, Falconer Mitchell, Riccardo Giannetti, Paola Miolo Vitali

Publikováno v: Qualitative Research in Accounting & Management. 18:484-515

PurposeThe purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory an

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8beb83bc01d5602d9ce2d0d611508b04
https://doi.org/10.1108/qram-01-2017-0003

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání