Details about Lino Cinquini

Access statistics for papers by Lino Cinquini.

Last updated 2024-01-04. Update your information in the RePEc Author Service.

Short-id: pci34

Working Papers

2009

1. Intellectual capital communication: evidence from social and sustainability reporting
   MPRA Paper, University Library of Munich, Germany View citations (7)

2008

2. An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)
   MPRA Paper, University Library of Munich, Germany View citations (2)

2007

3. Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application
   MPRA Paper, University Library of Munich, Germany
4. Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey
   MPRA Paper, University Library of Munich, Germany View citations (7)

Journal Articles

2023

1. Communication, disclosure and power games: a figurational approach to understanding CPA Australia's corporate governance scandal
   Accounting, Auditing & Accountability Journal, 2023, 36, (9), 446-482
2. Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument
   Sustainability Accounting, Management and Policy Journal, 2023, 14, (7), 90-123 View citations (2)
3. Serendipity and management accounting change
   Meditari Accountancy Research, 2023, 31, (7), 88-115

2022

4. 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, 2022, 19, (2), 250-278 View citations (2)

2021

5. Ambiguity in public sector performance measurement: a systematic literature review
   Journal of Public Budgeting, Accounting & Financial Management, 2021, 34, (3), 370-390
6. Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study
   Accounting, Auditing & Accountability Journal, 2021, 34, (6), 1345-1361 View citations (4)
7. Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale
   MANAGEMENT CONTROL, 2021, 2021/2, (2), 11-38
8. La valutazione degli investimenti in industria 4.0: oltre l?old wine in new bottles
   MANAGEMENT CONTROL, 2021, 2021/suppl. 2, (suppl. 2), 65-90 View citations (2)
9. Management accounting change as a learning process: a longitudinal analysis
   Qualitative Research in Accounting & Management, 2021, 18, (4/5), 484-515 View citations (1)
10. New Public Management between reality and illusion: Analysing the validity of performance-based budgeting
    The British Accounting Review, 2021, 53, (6) View citations (6)
11. The role of multiple values in developing management accounting practices in hybrid organisations
    The British Accounting Review, 2021, 53, (6) View citations (10)
12. Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia
    MECOSAN, 2021, XXX, (117), 77-109 View citations (1)

2020

13. 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 ricerca esplorativa
    MANAGEMENT CONTROL, 2020, 2020/3, (3), 59-85

2019

14. Actors’ dynamics toward performance-based budgeting: a mix of change and stability?
    Journal of Public Budgeting, Accounting & Financial Management, 2019, 31, (2), 158-177 View citations (1)

2018

15. Implementing internal environmental management and voluntary environmental disclosure
    Accounting, Auditing & Accountability Journal, 2018, 31, (4), 1145-1173 View citations (7)

2017

16. Public Organizations Between Old Public Administration, New Public Management and Public Governance: the Case of the Tuscany Region
    Public Organization Review, 2017, 17, (1), 61-82 View citations (9)

2016

17. Assessing the validity of accounting for human rights
    Qualitative Research in Accounting & Management, 2016, 13, (3), 370-391 View citations (1)
18. Editorial
    Journal of Management & Governance, 2016, 20, (4), 687-687
19. Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi
    MANAGEMENT CONTROL, 2016, 2016/2, (2), 5-14 View citations (12)
20. Editorials of editorship transition
    Journal of Management & Governance, 2016, 20, (2), 201-207
21. Emerging pathways of colonization in healthcare from participative approaches to management accounting
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2016, 39, (C), 59-74 View citations (6)
22. La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?
    MANAGEMENT CONTROL, 2016, 2016/2, (2), 15-32 View citations (6)

2015

23. Change in the relevance of cost information and costing systems: evidence from two Italian surveys
    Journal of Management & Governance, 2015, 19, (3), 557-587 View citations (11)
24. Editorial. "Management Control" Special Issue: Research perspectives in Performance Management
    MANAGEMENT CONTROL, 2015, 2015/2, (2), 5-12 View citations (3)

2014

25. Accounting and Order
    Accounting in Europe, 2014, 11, (1), 141-144 View citations (2)
26. Exploring the blurred nature of strategic linkages across the BSC
    Journal of Accounting & Organizational Change, 2014, 10, (4), 486-515
27. Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera
    MECOSAN, 2014, 2014/91, (91), 9-42
28. Sustainability accounting in action: Lights and shadows in the Italian context
    The British Accounting Review, 2014, 46, (3), 295-308 View citations (11)
29. Time-driven activity-based costing to improve transparency and decision making in healthcare
    Qualitative Research in Accounting & Management, 2014, 11, (2), 165-186 View citations (11)

2013

30. Guest Editorial Introduction
    Journal of Management & Governance, 2013, 17, (1), 1-4

2011

31. Business model in management commentary and the links with management accounting
    FINANCIAL REPORTING, 2011, 2011/3 Supp, (3 Supp), 41-59 View citations (8)
32. I cambiamenti del costing nelle aziende manifatturiere italiane: risultati di una ricerca comparativa
    MANAGEMENT CONTROL, 2011, 2011/1, (1), 11-40 View citations (7)

2010

33. Strategic management accounting and business strategy: a loose coupling?
    Journal of Accounting & Organizational Change, 2010, 6, (2), 228-259

2007

34. Accounting History Research in Italy, 1990-2004: An Introduction
    Accounting History Review, 2007, 17, (1), 1-9 View citations (7)
35. Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies
    Accounting History Review, 2007, 17, (2), 209-240 View citations (9)

2005

36. Success in management accounting: lessons from the activity‐based costing/management experience
    Journal of Accounting & Organizational Change, 2005, 1, (1), 63-77 View citations (1)

2002

37. An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'
    Accounting History Review, 2002, 12, (1), 95-111 View citations (3)

Editor

1. Journal of Management & Governance
   Springer