Lino Cinquini

Personal Details

First Name:	Lino
Middle Name:
Last Name:	Cinquini
Suffix:
RePEc Short-ID:	pci34
	https://www.santannapisa.it/it/lino-cinquini

Affiliation

Istituto di Management
Scuola Superiore Sant'Anna

Pisa, Italy
http://idm.sssup.it/
RePEc:edi:insssit (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009. "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper 16589, University Library of Munich, Germany.

   Cited by:

   1. Dicu Roxana-Manuela, 2011. "The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 609-615, July.
   2. Monika Klimontowicz & Anna Losa-Jonczyk & Bogna Zacny, 2021. "Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures," Energies, MDPI, vol. 14(21), pages 1-14, November.
   3. Eugene Burgos Mutuc & Sladjana Cabrilo, 2022. "Corporate social responsibility, intellectual capital and financial performance: evidence from developed and developing Asian economies," Review of Managerial Science, Springer, vol. 16(4), pages 1227-1267, May.
   4. Jabir Ali & Ishrat Naaz & Tabassum Ali, 2024. "Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 93-106, March.
   5. Francesco Gangi & Dario Salerno & Antonio Meles & Lucia Michela Daniele, 2019. "Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?," Sustainability, MDPI, vol. 11(7), pages 1-25, March.
   6. Mehralian, Gholamhossein & Rasekh, Hamid Reza & Akhavan, Peyman & Ghatari, Ali Rajabzadeh, 2013. "Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry," International Journal of Information Management, Elsevier, vol. 33(1), pages 209-216.

2. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.

   Cited by:

   1. David Han-Min Wang & Quang Linh Huynh, 2013. "Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-10, June.
   2. David Han-Min Wang & Quang Linh Huynh, 2014. "Linkages Among Corporate Governance,Management Accounting Practice And Organizational Performance: Evidence From A Southeast Asian Country," Romanian Economic Business Review, Romanian-American University, vol. 9(1), pages 63-81, March.

3. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.

   Cited by:

   1. Evi Marlina & Hendri Ali Ardi & Siti Samsiah & Kirmizi Ritonga & Amris Rusli Tanjung, 2020. "Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 274-283, January.
   2. OYEWO, Babajide, 2019. "Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(2), pages 61-92.
   3. Karen Maas & Kellie Liket, 2011. "Talk the Walk: Measuring the Impact of Strategic Philanthropy," Journal of Business Ethics, Springer, vol. 100(3), pages 445-464, May.
   4. Pirozzi Maria Grazia & Agliata Francesco & Tuccillo Danilo & Pirozzi Francesco, 2021. "Defining the Integrated Performance Measurement Systems in Small and Medium Enterprises: An Advanced Model," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(12), pages 203-203, July.
   5. Solabomi Ajibolade & Babajide Oyewo, 2017. "Firm Characteristics and Performance Disclosure in Annual Reports of Nigerian Banks using the Balanced Scorecard," EuroEconomica, Danubius University of Galati, issue 1(36), pages 94-112, May.
   6. Oyewo, Babajide & Ajibolade, Solabomi & Omolehinwa, Eddy, 2020. "The Usage Of Customer Accounting As A Source Of Sustainable Competitive Advantage: Some Evidence From Quoted Manufacturing Companies In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 18-46, March.
   7. Karen Maas & Cecilia Grieco, 2017. "Distinguishing game changers from boastful charlatans: Which social enterprises measure their impact?," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 8(1), pages 110-128, January.

Articles

1. Giacomo Pigatto & Lino Cinquini & Andrea Tenucci & John Dumay, 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, Emerald Group Publishing Limited, vol. 14(7), pages 90-123, February.

   Cited by:

   1. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).

2. Giacomo Pigatto & Lino Cinquini & John Dumay & Andrea Tenucci, 2022. "A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 19(2), pages 250-278, August.

   Cited by:

   1. Giacomo Pigatto & Miriam Corrado & Lino Cinquini & Maria Serena Chiucchi & Andrea Tenucci, 2023. "Integrare gli SDG nella valutazione degli investimenti aziendali: risultati da un approccio interventista," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 69-91.

3. Riccardo Giannetti & Lino Cinquini & Paola Miolo Vitali & Falconer Mitchell, 2021. "Management accounting change as a learning process: a longitudinal analysis," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 18(4/5), pages 484-515, October.

   Cited by:

   1. Anna Lucia Missaglia & Alberto Bubbio & Dario Gulino, 2024. "From cost control to cost management: How is the current state of the Italian context?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 203-226.

4. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.

   Cited by:

   1. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.

5. Mauro, Sara Giovanna & Cinquini, Lino & Pianezzi, Daniela, 2021. "New Public Management between reality and illusion: Analysing the validity of performance-based budgeting," The British Accounting Review, Elsevier, vol. 53(6).

   Cited by:

   1. Ooi Kok Loang, 2023. "Corporate Governance and Islamic Behavioural Finance: A Review from Malaysia and GCC Countries," Indian Journal of Corporate Governance, , vol. 16(1), pages 28-51, June.
   2. Oleg S. Sukharev, 2023. "Import substitution policy: Breaking the limits," Upravlenets, Ural State University of Economics, vol. 14(1), pages 33-46, March.
   3. Pham Quang Huy & Vu Kien Phuc, 2022. "Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(20), pages 1-37, October.

6. Falconer Mitchell & Hanne Nørreklit & Lennart Nørreklit & Lino Cinquini & Frederik Koeppe & Fabio Magnacca & Sara Giovanna Mauro & Morten Jakobsen & Tuomas Korhonen & Teemu Laine & Jakob Mathias Libor, 2021. "Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1345-1361, April.

   Cited by:

   1. Qutaiba Adeeb Odat & Hashem Alshurafat & Mohannad Obeid Al Shbail & Husam Ananzeh & Hamzeh Al Amosh, 2023. "Factors Affecting Accountants’ Adoption of Remote Working: Evidence from Jordanian Governmental Organizations," Sustainability, MDPI, vol. 15(17), pages 1-23, September.

7. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).

   Cited by:

   1. Daniel Torchia & Jacopo Fresta & Laura Corazza & Chiara Certomà, 2023. "New European Bauhaus for a Circular Economy and Waste Management: The Lived Experience of a Community Container Garden at the University of Turin," Sustainability, MDPI, vol. 15(2), pages 1-16, January.
   2. Spanò, Rosanna & Massaro, Maurizio & Iacuzzi, Silvia, 2023. "Blockchain for value creation in the healthcare sector," Technovation, Elsevier, vol. 120(C).
   3. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
   4. Ferry, Laurence & Wegorowski, Piotr & Andrews, Rhys, 2024. "Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care," The British Accounting Review, Elsevier, vol. 56(1).

8. Riccardo Giannetti & Lino Cinquini & Mario Rapaccini, 2021. "La valutazione degli investimenti in industria 4.0: oltre l?old wine in new bottles," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 65-90.

   Cited by:

   1. Fabio Nappo & Alessandra Lardo & Maria Teresa Bianchi & Federico Schimperna, 2023. "The impact of digitalisation on professional football clubs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 117-136.
   2. Paolo Bogarelli & Nicola Castellano, 2023. "L?implementazione di tecnologie 4.0 nelle piccole imprese: analisi di un caso di successo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 137-164.

9. Emilio Passetti & Lino Cinquini & Andrea Tenucci, 2018. "Implementing internal environmental management and voluntary environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(4), pages 1145-1173, May.

   Cited by:

   1. Xing, Chao & Zhang, Yuming & Tripe, David, 2021. "Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation," International Review of Financial Analysis, Elsevier, vol. 77(C).
   2. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
   3. Andrew Osei Agyemang & Kong Yusheng & Angelina Kissiwaa Twum & Emmanuel Caesar Ayamba & Maxwell Kongkuah & Mohammed Musah, 2021. "Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 12192-12216, August.
   4. Sohail Ahmad Javeed & Boon Heng Teh & Tze San Ong & Lee Lee Chong & Mohd Fairuz Bin Abd Rahim & Rashid Latief, 2022. "How Does Green Innovation Strategy Influence Corporate Financing? Corporate Social Responsibility and Gender Diversity Play a Moderating Role," IJERPH, MDPI, vol. 19(14), pages 1-22, July.
   5. Di Wang & Daozhi Zhao & Fang Chen, 2023. "Research on Financing Strategy of Green Energy-Efficient Supply Chain Based on Blockchain Technology," Energies, MDPI, vol. 16(7), pages 1-23, March.
   6. Ding, Jinxiu & Lu, Zhe & Yu, Chin-Hsien, 2022. "Environmental information disclosure and firms’ green innovation: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 81(C), pages 147-159.
   7. Xing, Chao & Zhang, Yuming & Wang, Yuan, 2020. "Do Banks Value Green Management in China? The Perspective of the Green Credit Policy," Finance Research Letters, Elsevier, vol. 35(C).

10. Nicola Mario Iacovino & Sara Barsanti & Lino Cinquini, 2017. "Public Organizations Between Old Public Administration, New Public Management and Public Governance: the Case of the Tuscany Region," Public Organization Review, Springer, vol. 17(1), pages 61-82, March.

    Cited by:

    1. Hassan Danaeefard & Atiye Sedaghat & Seyed Hosein Kazemi & Ahmadali Khaef Elahi, 2022. "Investment Areas to Enhance Public Employee Resilience during the Coronavirus Disease 2019 (COVID-19): Evidence from Iran," Public Organization Review, Springer, vol. 22(3), pages 837-855, September.
    2. Christodoulos K. Akrivos, 2019. "Managers’ Perception on Public Organizations’ Performance and New Public Management during Economic Crises," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 57-69.
    3. Lenka Hudáková Stašová, 2019. "The Scope of Control of the Supreme Audit Office in the Slovak Republic and in the other Visegrad Four Countries," Society and Economy, Akadémiai Kiadó, Hungary, vol. 41(2), pages 245-262, June.
    4. Edgar Quispe-Mamani & Pascual Ayamamani-Collanqui, 2023. "Unitarian Illusion in Peru: Recentralization and Intergovernmental Conflicts from the Perspective of Local Governments," Public Organization Review, Springer, vol. 23(3), pages 985-1000, September.
    5. Philippe Dumas & Stéphanie Gagnon & Maud Micheau, 2021. "A Convention Out of the Blue: Implementing Community Policing over the Long Term," Public Organization Review, Springer, vol. 21(3), pages 453-469, September.
    6. Aleksander Aristovnik & Eva Murko & Dejan Ravšelj, 2022. "From Neo-Weberian to Hybrid Governance Models in Public Administration: Differences between State and Local Self-Government," Administrative Sciences, MDPI, vol. 12(1), pages 1-19, February.
    7. Monia Castellini & Caterina Ferrario & Vincenzo Riso, 2021. "From New Public Management to Public Risk Management: An overview of Italian municipalities," Working Papers 20210310, University of Ferrara, Department of Economics.
    8. Suleimenova Gulimzhan & Kapoguzov Evgeny & Kabizhan Nurbek & Kadyrova Margarita, 2018. "Performance Evaluation of the Government Agencies of Kazakhstan," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 11(2), pages 171-198, December.
    9. Abdullah Zafar Sheikh & John Chandler & Basharat Hussain & Stephen Timmons, 2022. "Performance measurement and management in the British higher education sector," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(6), pages 4809-4824, December.

11. Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.

    Cited by:

    1. Simona Alfiero & Laura Broccardo & Massimo Cane & Alfredo Esposito, 2018. "High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 87-110.
    2. Valentina Beretta & Chiara Demartini & Sara Trucco, 2021. "The perceived managerial discretion: A methodological perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 123-140.
    3. Claudia Presti & Nicola Castellano & Luciano Marchi, 2021. "L?utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 16-40.
    4. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.
    5. Marco Gatti & Maria Serena Chiucchi, 2017. "Context matters - Il ruolo del contesto negli studi di controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 5-10.
    6. Anna Maria Arcari, 2018. "Preventing crises and managing turnaround processes in SMEs The role of economic measurement tools," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 131-155.
    7. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    8. Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
    9. Stefania Vignini & Tiziana De Cristofaro, 2018. "Impatto della crisi economica su redditivit? e rischio finanziario delle imprese romagnole. Una cluster analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 157-181.
    10. Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
    11. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
    12. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.

12. Daniela Pianezzi & Lino Cinquini, 2016. "Assessing the validity of accounting for human rights," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(3), pages 370-391, August.

    Cited by:

    1. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.

13. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.

    Cited by:

    1. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
    2. Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
    3. Rita Lamboglia & Francesco Paolone & Daniela Mancini, 2019. "Determinants of the implementation of environmental risk indicators: Empirical evidence from the Italian manufacturing context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 307-316, March.
    4. Francesca Bartolacci & Antonella Paolini & Anna Grazia Quaranta & Michela Soverchia, 2017. "Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 33-51.
    5. Giuseppe D?Onza, 2022. "L?orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 5-15.
    6. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.

14. Campanale, Cristina & Cinquini, Lino, 2016. "Emerging pathways of colonization in healthcare from participative approaches to management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 59-74.

    Cited by:

    1. Domenico Raucci & Manuela Paolini, 2021. "Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche. Una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 13-32.
    2. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    3. Antonella Paolini, 2022. "Gestione integrata dei dati e performance aziendali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 5-14.
    4. Domenico Raucci & Manuela Paolini, 2022. "Informazioni budgetarie e prospettive di Behavioral Management Accounting nelle aziende sanitarie pubbliche italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 117-139.
    5. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
    6. Ferry, Laurence & Haslam, Jim & Green, Stuart & Adegbite, Emmanuel & Gebreiter, Florian, 2021. "Accounting colonization, emancipation and instrumental compliance in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).

15. Lino Cinquini & Hanne Norreklit, 2015. "Editorial. "Management Control" Special Issue: Research perspectives in Performance Management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 5-12.

    Cited by:

    1. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    2. Valeria Cataldo, 2015. "Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 23-48.
    3. Giorgia Nigri & Mara Del Baldo, 2018. "Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?," Sustainability, MDPI, vol. 10(12), pages 1-17, November.

16. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.

    Cited by:

    1. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
    2. Kati Stormi & Anni Lindholm & Teemu Laine & Tuomas Korhonen, 2020. "RFM customer analysis for product-oriented services and service business development: an interventionist case study of two machinery manufacturers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 623-653, September.
    3. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.
    4. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.
    5. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    6. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    7. Anna Lucia Missaglia & Alberto Bubbio & Dario Gulino, 2024. "From cost control to cost management: How is the current state of the Italian context?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 203-226.
    8. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.
    9. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    10. Graziano Coller, 2018. "L?eterno divario tra teoria e prassi del pricing nel Management Accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 11-33.

17. Lino Cinquini, 2014. "Accounting and Order," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 141-144, June.

    Cited by:

    1. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2018. "Constructing servitization strategies. Accounting information in supporting NPD processes," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 53-81.
    2. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.

18. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.

    Cited by:

    1. Salina P. Siddique & Nick Sciulli, 2018. "Sustainable development of small companies: Investors' perspectives," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1258-1271, December.
    2. Fabio Caputo & Stefania Veltri & Andrea Venturelli, 2017. "A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study," International Business Research, Canadian Center of Science and Education, vol. 10(5), pages 39-50, May.
    3. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    4. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    5. Lee, Ki-Hoon & Wu, Yong, 2014. "Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach," The British Accounting Review, Elsevier, vol. 46(4), pages 361-378.
    6. Francesco Testa & Natalia Marzia Gusmerottia & Filippo Corsini & Emilio Passetti & Fabio Iraldo, 2016. "Factors Affecting Environmental Management by Small and Micro Firms: The Importance of Entrepreneurs’ Attitudes and Environmental Investment," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(6), pages 373-385, November.
    7. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    8. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    9. Binh Bui & Charl de Villiers, 2021. "Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4789-4831, September.
    10. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.

19. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Time-driven activity-based costing to improve transparency and decision making in healthcare," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(2), pages 165-186, June.

    Cited by:

    1. Véronique Nabelsi & Véronique Plouffe, 2019. "Breast cancer treatment pathway improvement using time‐driven activity‐based costing," International Journal of Health Planning and Management, Wiley Blackwell, vol. 34(4), pages 1736-1746, October.
    2. Ana Paula Beck Etges & Luciane Nascimento Cruz & Regina Kuhmmer Notti & Jeruza Lavanholi Neyeloff & Rosane Paixão Schlatter & Claudia Caceres Astigarraga & Maicon Falavigna & Carisi Anne Polanczyk, 2019. "An 8-step framework for implementing time-driven activity-based costing in healthcare studies," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 20(8), pages 1133-1145, November.
    3. Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
    4. Ana Paula Beck da Silva Etges & Luciane Nascimento Cruz & Rosane Schlatter & Jeruza Neyeloff & Ricardo Bertoglio Cardoso & Luciane Kopittke & Altacilio Aparecido Nunes & José Alburquerque Neto & José , 2022. "Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures," International Journal of Health Planning and Management, Wiley Blackwell, vol. 37(1), pages 189-201, January.
    5. Gábor Dávid Kiss & Mercédesz Mészáros, 2019. "Exchange Rate Modeling under Unconventional Monetary Policy on a European Panel Sample," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(3), pages 05-24.
    6. Marco Vedovato & Antonio Costantini & Alessio Ministeri, 2021. "La valutazione del margine delle commesse pluriennali. Il caso Permasteelisa Group," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 215-240.
    7. Chiara Mio & Antonio Costantini & Silvia Panfilo & Sonia Baggio, 2020. "CSR and management control integration. Evidence from an employee welfare plan implementation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 151-175.
    8. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
    9. Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 53-66.
    10. Paola Paoloni & Antonietta Cosentino & Barbara Iannone, 2021. "L?attitudine delle imprese al cambiamento durante le crisi sistemiche. Spunti dal settore agroalimentare," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 241-264.
    11. Vicki C. Baard & John Dumay, 2020. "Interventionist research in accounting: reflections on the good, the bad and the ugly," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1979-2006, September.

20. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2011. "I cambiamenti del costing nelle aziende manifatturiere italiane: risultati di una ricerca comparativa," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(1), pages 11-40.

    Cited by:

    1. Lino Cinquini & Cristina Campanale & Alessandro Marelli & Sara Giovanna Mauro & Andrea Tenucci, 2020. "La misurazione di costi e performance nei La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa modelli di business orientati ai servizi: una rice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 59-85.
    2. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
    3. Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
    4. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
    5. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    6. Graziano Coller, 2018. "L?eterno divario tra teoria e prassi del pricing nel Management Accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 11-33.
    7. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.

21. Lino Cinquini & Andrea Tenucci, 2011. "Business model in management commentary and the links with management accounting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(Suppl. 3), pages 41-59.

    Cited by:

    1. Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
    2. Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca, 2017. "The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 1-12.
    3. Emiliano Carlo & Fabio Fortuna & Silvia Testarmata, 2016. "Boundaries of the business model within business groups," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 321-362, June.
    4. Ales Novak, 2014. "Business Model Literature Overview," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 79-130.
    5. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.
    6. Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
    7. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
    8. Enzo Bivona, 2021. "Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 91-113.

22. Lino Cinquini, 2007. "Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies," Accounting History Review, Taylor & Francis Journals, vol. 17(2), pages 209-240.

    Cited by:

    1. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    2. Antonelli, Valerio & Bigoni, Michele & Funnell, Warwick & Mattia Cafaro, Emanuela & Deidda Gagliardo, Enrico, 2023. "Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    4. Annalisa Baldissera, 2022. "The Zappa method for ascertaining business continuity and its application in the 1934 Comit Report," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-27.
    5. Massimo Sargiacomo & Luca Ianni & Antonio D'Andreamatteo, 2014. "Contabilit? e Governo dell?Economia Agricola della Nazione: Arrigo Serpieri e la Riforma dei Consorzi di Bonifica," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 85-111.
    6. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    7. Papi, Luca & Bigoni, Michele & Deidda Gagliardo, Enrico & Funnell, Warwick, 2019. "Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 59-76.
    8. Luca Papi & Michele Bigoni & Giorgia Gobbo & Enrico Deidda Gagliardo, 2020. "Using accounting as a political weapon. The University of Ferrara and Italian Fascism," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-31.
    9. Silvana Signori & Gianfranco Rusconi, 2009. "Ethical Thinking in Traditional Italian Economia Aziendale and the Stakeholder Management Theory: The Search for Possible Interactions," Journal of Business Ethics, Springer, vol. 89(3), pages 303-318, November.

23. Lino Cinquini & Alessandro Marelli, 2007. "Accounting History Research in Italy, 1990-2004: An Introduction," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 1-9.

    Cited by:

    1. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    2. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    3. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    4. Teodora Viorica Farcas & Adriana Tiron Tudor, 2015. "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 14-27, September.
    5. Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Span?, 2014. "I Razionali della Gran Corte de? Conti di Napoli durante l?ultimo periodo borbonico," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 57-78.
    6. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    7. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.

24. Lino Cinquini & Falconer Mitchell, 2005. "Success in management accounting: lessons from the activity‐based costing/management experience," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 1(1), pages 63-77, January.

    Cited by:

    1. Ivo Hristov & Antonio Chirico, 2023. "The cultural dimension as a key value driver of the sustainable development at a strategic level: an integrated five-dimensional approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(7), pages 7011-7028, July.

25. Lino Cinquini & Alessandro Marelli, 2002. "An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'," Accounting History Review, Taylor & Francis Journals, vol. 12(1), pages 95-111.

    Cited by:

    1. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    2. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    3. Francesco Giaccari & Mario Turco, 2014. "L?introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 13-32.

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NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 2 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-ACC: Accounting and Auditing (2) 2008-10-13 2009-08-16

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