S
Stefano Marasca
Researcher at Marche Polytechnic University
Publications - 19
Citations - 183
Stefano Marasca is an academic researcher from Marche Polytechnic University. The author has contributed to research in topics: Intellectual capital & Valuation (finance). The author has an hindex of 6, co-authored 18 publications receiving 149 citations.
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Construction and valuation of intellectual capital: a case study
Marco Giuliani,Stefano Marasca +1 more
TL;DR: In this article, the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value, including objectivity, consistency, comparability and understandability.
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A history of intellectual capital measurements: from production to consumption
TL;DR: In this paper, a case study of the production and consumption processes of IC measurements in practice is presented, which is based on a longitudinal case study, adopting an interventionist approach, and it is shown that the reporting of IC can, in some specific contexts, lead to the non-use of the IC measurements and to the disappearance of the measured object.
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The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective
TL;DR: The bidirectional relationship between ERP systems and MAS is analysed through a case study, carried out in a medium-sized Italian firm, and shows that the context can play a relevant role in influencing the way the ERP system implementation affects the MAS, especially with regard to the controller's role and tasks.
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The how and why of integrated reporting in a public health care organization: The stakeholders' perspective
TL;DR: In this paper, the authors explore how and why a public health care organization (PHO) has chosen to adopt the practice of integrated reporting, and then delve into whether the PHO's perception of the document's value coincides with that of the stakeholders, who are its recipients.
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The design, implementation and use of intellectual capital measurements: a case study
TL;DR: In this article, the authors present a longitudinal case study referred to the design, implementation and use (or non use) of an IC measurement and reporting system, focusing on how measurements are used.