PREFACE

The University of Perugia is pursuing cooperation and partnerships with prestigious academic and research institutions, promoting scientific and academic exchange with various European and non-European countries.

In this context, collaboration with the University of Finance under the Government of the Russian Federation (former Academy) is interesting and promising, it has been consolidated by mutual visits of study and formalized by an academic agreement signed by both the respective Rectors in 2009, Rector Prof. Francesco Bistoni and Rector Prof. Michail Eskindarov.

During those mutual visits there have been opportunities of fruitful exchanging of cultural and scientific knowledge for visiting professors, such as approaching different issues of considerable interest in both Italian and Russian economic systems, while trying to highlight the profound changes that are affecting the international economic system. The rise of competition from emerging countries, the progressive dematerialization of the most strategic inputs, the centrality of human capital, the expansion of corporate perimeters are just some of the key issues in the dynamics of entrepreneurial development.

It is in this context that the idea of developing scientific research program was born. This joint publication is the result of one of them and it contains an illustration of strategic factors of business success, institutional players, support to innovating business, credit worthiness, performance measurements in Italian and Russian Small and medium sized enterprises. It is my pleasure to introduce this publication to the community of scholars of business economics and managerial accounting.

With this hope and belief I would like to thank my colleagues of the University of Finance under the Government of the Russian Federation from which contribution this book has been possible, looking forward to developing soon further opportunities of valuable collaboration.

G. Cavazzoni,

Full Professor In charge of the scientific cooperation Beetween The University of Perugia and the University of Finance Under the Governament of

The Russian Federation

 

This monograph is the result of joint research work of University Finance under the Government of the Russian Federation with the Italian University of Perugia under the theme of RESEARCH WORK “problems and prospects of development of small and medium enterprises in Italy and Russia.

The monograph is devoted to assessing the strategic factor for success in business, institutional stakeholders, support and evaluation of creditworthiness issues small business innovation and methods for evaluating their effectiveness.

Produced with the support of “Russian-Italian International University” in promoting the cooperation between universities of Italy and Russia.

The monograph is recommended to teachers, graduate students, masters and students for academic work.

Autors:

Prof. Christian Cavazzoni Associate Professor, Depatment of Accounting, Business and Law, University of Perugia. // доктор, профессор, Университет Перуджи, Италия (E–mail: pacioli@unipg.it )

 

Prof. Francesca Ceccacci Assistant Professor, Depatment of Accounting, Business and Law, University of Perugia.

Prof. Liudmila Kupriyanova Candidate of economic sciences, Associate Professor, Associate Professor of Department of economic analysis, Deputy Head of the Chair of “Economics of intellectual property” the Finance University under the Government of the Russian Federation, Moscow (E-mail: kuprianovalm@yandex.ru) // кандидат экономических наук, доцент, доцент кафедры «Экономический анализ» ФГОБУ ВПО «Финансовый университет при Правительстве Российской Федерации», Москва (E–mail: KuprianovaLM@yandex.ru)

 

Prof. Nataliya Sokolinskaya Candidate of economic science, Professor of Department of banking and Bank Management the Finance University under the Government of the Russian Federation, Moscow (E-mail: profsokn@rambler.ru) // кандидат экономических наук, профессор кафедры «Банки и банковский менеджмент» ФГОБУ ВПО «Финансовый университет при Правительстве Российской Федерации», Москва (E–mail: profsokn@rambler.ru )

 

Prof. Fabio Santini PhD, Professor of the University Perugia, Italy — Deputy Chairman of the International advice to the editorial staff (E-mail: santini@unipg.it) // доктор, профессор, Университет Перуджи, Италия (E–mail: santini@unipg.it )