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The purpose of this paper is to investigate the role of performance measurement systems (PMS) within the context of digital servitization (DS), especially in collaborations involving multiple actors. The paper adopts a bottom-up ecosystem perspective to gain insights into how companies can effectively manage the complexities of digital transformation in the servitization domain.

This research draws upon a longitudinal case study within the wine and spirit supply chain. It focuses on a logistics company, “GR”, which has promoted a DS strategy to offer advanced services and enhance the competitiveness of the entire ecosystem.

The study offers valuable insights into the evolution of PMS roles throughout the DS journey, promoting cooperation, coordination, collaboration and control among ecosystem actors, thereby facilitating the development of a DS strategy.

The study is focused on a logistics company with unique capabilities and networks. Future research should include a broader range of contexts. Furthermore, our analysis focuses on the initial stages of ecosystem emergence, particularly the initiation and momentum phases. Further research should explore how DS impacts organizations in the following ecosystem phases.

This research offers valuable insights for managers, particularly in the development of DS strategy. It underscores the significance of PMS as key facilitators in crafting DS strategy and in the broader ecosystem evolution. The findings demonstrate that PMS is instrumental across different phases of the servitization process, improving aspects such as performance monitoring, resource allocation, collaboration and communication. Moreover, this study emphasizes the importance for small and medium-sized enterprises manufacturers and logistics firms to build and nurture collaborative relationships with various supply chain stakeholders to successfully implement a servitization strategy. In the wine industry, embracing a multiactor perspective is crucial. The delivery of advanced services necessitates a wide spectrum of knowledge and skills on one hand, and adaptability and flexibility in developing relationships on the other.

The study contributes to the literature on management accounting by exploring the role of PMS in DS. It reveals that PMS acts as a fundamental enabler, promoting seamless coordination and collaboration among various actors involved in DS. This sheds light on the transformative potential of PMS in creating a collaborative environment, where multiple organizations work together to offer value-added services.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change.

Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure.

The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change.

The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change.

Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.

The aim of this work is to investigate the key factors that lead to a successful deal in the case of acquisitions of Western companies by multinationals from emerging countries (EMNCs).

This study adopts a qualitative paradigm and uses a case study method as a tool of analysis. The case concerns Fondalmec, an Italian unlisted medium-sized joint stock company. The company was acquired in 2007 by the Indian multinational Endurance. Primary data were collected through semi-structured interviews and integrated with secondary data retrieved from relevant documents such as annual reports prepared before and after the acquisition.

Research findings show that EMNCs have some country-specific characteristics, which should be adequately assessed and realigned to the characteristics of the host country and targets’ resources during both the evaluation phase and the integration process.

The research limitation is attributed to there being only one case study analysis.

The study recommends examining the country of origin of the acquirer and suggests EMNCs’ managers to prefer a “light-touch” integration of Western target companies to gain access to their intangible assets and achieve success.

This work differs from much of the existing literature on mergers and acquisitions because it focuses on EMNCs and analyses the target company together with the buyer and their post-operative development strategy. Furthermore, it is one of the few empirical research studies on non-listed companies, which are often overlooked given the greater difficulty of accessing data.

This paper aims to provide a comparison between the mechanical performance and microstructural aspects of stainless steel 17-4 PH processed using, respectively, two technologies: atomic diffusion additive manufacturing (ADAM) and metal fused filament fabrication (MFFF).

Different tensile specimens have been printed using an industrial system and a consumer three-dimensional (3D) printer, varying two main 3D printing parameters. Mechanical and microstructural tests are executed to make a comparison between these two technologies and two different feedstock material, to identify the main differences.

These 3D printing processes make parts with different surface quality, mechanical and microstructural properties. The parts, printed by the industrial system (ADAM), showed lower values of roughness, respect those produced using the 3D consumer printer (MFFF). The different sintering process parameters and the two debinding methods (catalytic or solvent based) affect the parts properties such as porosity, microstructure, grain size and amount of δ-ferrite. These proprieties are responsible for dissimilar tensile strength and hardness values. With the aim to compare the performances among traditional metal additive technology, MFFF and ADAM, a basic analysis of times and costs has been done.

The application of two metal extrusion techniques could be an alternative to other metal additive manufacturing technologies based on laser or electron beam. The low cost and printing simplicity are the main drivers of the replacements of these technologies in not extreme application fields.