Ricerc@Sapienza

Purpose – This paper aims to analyse the extent to which health and safety action controls, results controls
and informal controls affect the integration of health and safety issues into management actions, which in turn
leads to improve health and safety performance. It also investigates the extent to which those health and safety
control mechanisms contribute complementarily to the integration of health and safety issues.
Design/methodology/approach –Asurvey of 108 Italian non-listed firms tests a set of hypotheses based on

The purpose of this paper is to show that intellectual capital (IC) efficiency as measured by the value added intellectual coefficient (VAIC) and its individual components may function as key performance indicators for use in management control and external reporting to capital market participants. We incorporate the VAIC within the Ohlson model (OM), a widely used model for equity valuation, which relates a firm’s market value to the book value of equity and net earnings, and allows to include any other information that may affect the market assessment of firm value.

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME’s collaborative development. Thus, the paper analyses a successful case study regarding an Italian network of small companies, evaluating how the multidimensional perspective of BSC can support strategic and operational network management as well as communication of financial and extra financial performance to stakeholders.