This article focuses on the development of the study of accounting in the Italian education system between the nineteenth and twentieth centuries. It also focuses on the subsequent formation of a scientific and experimental forma mentis that would prepare students for administrative and managerial activities in industry, commerce and public administration. Starting from the second half of the nineteenth century – when the presence of accounting in education was limited to secondary school and implemented with sporadic educational initiatives by private bodies – and covering approximately the 50years after the unification of Italy, this study analyses, through the lens of Foucault’s power–knowledge relationship, the institutional and structural measures adopted by the State to develop the study of accounting in Italy, in the period 1890–1935

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Purpose The purpose of this paper is to identify, through the preparation of a theoretical framework, the drivers able to highlight the relationships between universities and stakeholders in the area of higher education. It also intends to stress the importance of intellectual capital (IC) regarding its contribution to create the quality of higher education. Design/methodology/approach The method, through the repetition of different “rounds” of interviews with questionnaires, tends therefore to create situations of comparison, verification and discussion of the different hypotheses prefigured, and then come to a convergence of both scenarios and dates of realization. Findings The paper provides a system of indicators for assessing the quality of relationships between stakeholders in the key processes of the universities. Research limitations/implications The paper provides a pilot model that needs further adjustments in itinere, based on rigorous empirical tests conducted to confer on it the characteristics of universal applicability within the university context. Practical implications The major contribution of the model is evident from the resulting interpretative process, which makes it possible to deduce, from the performance indicators, the strategies put in place by the university to achieve their goals, that is, to prepare any interventions for the optimization of the management of IC which can create the quality of higher education institution. Originality/value None of the models presented in the literature details the quality of the relationship between stakeholders in the key processes of the universities and therefore neither investigates the impact produced by them on the performance of the university nor on the way stakeholders perceive the usefulness of the knowledge transmitted or the level of customer satisfaction achieved, as indeed the most recent research on the subject envisages.

This work analyzes the contribution of an Information Systems (IS) to the implementation of credit monitoring as a new integrated process to prevent non-performing loans in a small bank. The study focuses on the process of active monitoring of the entire credit portfolio, aimed at guiding the best migration between risk classes. This is understood as a set of integrated activities, in which the quality of information becomes a major determinant of the outcome. Such tools support risk management in the decision-making process and aiding performance evaluation. The purpose of this work is to highlight the possibility of an IS to support this new integrated process of credit monitoring, providing increasingly reliable data, availability on demand and real-time information

This work analyses the contribution of an Information Systems (IS) to the implementation of credit monitoring as a new integrated process to prevent non-performing loans in a small bank. The study focuses on the process of active monitoring of the entire credit portfolio, aimed at guiding the best migration between risk classes. This is understood as a set of integrated activities, in which the quality of information becomes a major determinant of the outcome. Such tools support risk management in the decision-making process and aiding performance evaluation. The purpose of this work is to highlight the possibility of an IS to support this new integrated process of credit monitoring, providing increasingly reliable data, availability on demand and real-time information.