La creazione del valore: il necessario completamento del sistema di controllo e di comunicazione aziendale

This paper provides a proposal in order to improve both monitoring and communication of current and future value creation. In order to achieve this goal, we performed, on one hand, a detailed literature review and, on the other, an analysis of regulatory framework and practices related to accounting, valorization, and communication of value creation. We have developed a conceptual framework and practical implications by integrating insights from studies, regulatory framework, best practices and practitioners’ expectations. Our findings could improve the ability of firms to communicate the value creation process, the quality of firm management and the corporate performance.