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Journal of Management & Governance

Journal of Management & Governance OnlineFirst articles


Strategic choices and strategic management accounting in large manufacturing firms

This study examines the relationship between strategic choices and the use of strategic management accounting (SMA) techniques in large manufacturing companies and investigates whether external factors such as environmental uncertainty and …


Guess who’s coming to dinner: the case of IC reporting in Italy

In the last 2 decades, intellectual capital (IC) reporting has been promoted with the idea that it can lead to internal (managerial) and external (disclosure) benefits. Studies have been conducted to understand whether and how reporting IC can …


The “trilemma” of non-financial reporting and its pitfalls

This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of corporate social …


Value-added distribution to stakeholder of Spanish listed companies: a corporate governance perspective

Following a stakeholder corporate governance perspective, we examine whether the characteristics of boards of directors (board size, separation of Chairman and CEO roles, independent directors and board ownership) have an impact on the value-added …


The impact of cost of capital reductions on regulated water utilities in England and Wales: an analysis of isomorphism and stakeholder outcomes

This paper investigates the impacts of price cap regulation—weighted average cost of capital reductions determined by The Water Services Regulation Authority (Ofwat)—on the internal actions of regulated water companies in England and Wales through …

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Über diese Zeitschrift

The Journal of Management and Governance (JMG) is dedicated to advancing the understanding of corporate governance issues within and throughout privately-held firms, publicly-held corporations and government-controlled organizations. The journal is devoted to exploring the links between management and governance through both theoretical analyses and empirical investigations to improve the understanding of all the rules, codes, principles, practices, processes, mechanisms, structure and relationships, as well as institutions, networks and individuals affecting the way firms and organizations are managed, administered and controlled. Analyzed are strategies and decision-making; accounting, reporting and information control; measurement issues in governance; relational, cognitive and behavioural based; institutional economics. Contributions from all areas of business administration (accounting and control, general and strategic management, organizational theory and behaviour, finance and banking) and manuscripts concerning both the private and the public sectors are welcome to the extent that they contribute to these general issues and to the understanding of governance thus broadly defined.

Official Journal of Accademia Italiana di Economia Aziendale (AIDEA)

Officially cited as: J Manag Gov

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