RISULTATI RICERCA

A partire dalla fine del secolo XVI, e durante quasi tutto il XVII, la Castiglia fu soggetta ad una politica monetaria basata, da un lato, sulla manipolazione e la riconiazione eccessiva della moneta frazionaria, e dall’altro, sulla stabilità della moneta d’argento. Questi provvedimenti determinarono gravi problemi e costituirono punti di squilibrio all’interno dell’economia del regno. Quali furono i loro pre¬supposti? Come vennero giustificate tali scelte da re e consiglieri dell’epoca, e come furono interpretati i loro effetti? Troveremo risposta a queste domande analizzando il contenuto della legislazione monetaria pubblicata allora, il quale ci permetterà di avvicinarci al pensiero politico dominante; inoltre, ci mostrerà come essa paradossalmente condizionò e favorì il dibattito su alcune questioni che sfoceranno, poi, in importanti cambiamenti all’interno di ambiti tanto diversi come quello della giustizia, del credito privato o pubblico, o l’ambito fiscale.

The aim of this paper is to understand what factors affect the thoroughness of the information provided by Italian Universities in their Performance Plans. The recent reforms that characterized the Italian Higher Education led a full revision of the administrative apparatus. It not only encompassed a switch from cash accounting to accrual accounting, but suddenly gained wider strategic relevance, as attention is also devoted to the coherence between planning activities and reporting outcomes in order to ensure transparency and broader accountability. Hence, drawing on the legitimacy theory, we conducted a panel analysis with fixed effects on data gathered through a meaning-oriented content analysis of 132 Plans. The findings show that, early transition to accrual accounting, the adoption of management accounting tools and geographical position influence the thoroughness of disclosure towards specific accountability and legitimacy wishes. The findings offer noteworthy contributions not limited to the academic debate, but valuable for policy makers and practitioners.

This paper reports the results of research performed by the research team established on the occasion of the 14th meeting of the SIM (Società Italiana Marketing) entitled "Il marketing di successo: imprese, enti e persone" held on 26-27 October 2017 at the University of Bergamo. Acknowledging the scant literature on the topic relating marketing performances to firms’ success and dealing with what marketing success is and how marketing success can be measured, the study reports findings emerging from a qualitative enquiry involving several in-depth interviews with key informants representing leading firms in the province of Bergamo. Besides providing first-hand definitions of marketing success based on practitioners’ experiences, the findings highlight how marketing strives to gain in-firm legitimacy and underline how it contributes to firms’ performances.