摘要：The paper proposes a model in which it is hypothesized that firm characteristics influence both costs and benefits of traceability. The proposed model differentiates between aggregate measures and specific categories, as well as between expected costs and benefits on the one hand and perceived actual outcomes on the other, and is tested in a series of regression analyses based on a survey sample of 60 Italian fish processors. The findings indicate that firm characteristics are not strongly associated with any specific cost or benefit measure. However, expected overall benefits are highly significantly impacted by firm size and the number of quality management systems certified, while actual overall benefits only by firm size. Finally, the study also finds considerable discrepancies between expected and actual costs and benefits. The managerial implications of the findings are discussed.
