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New Integrated Information Systems and Management Control Change in Small and Medium Enterprises

In: Business Performance Measurement and Management

Author

Listed:
  • Maria Pia Maraghini

    (University of Siena)

Abstract

This research attempts to explore the process of change and to examine in more depth the nature of the changes in management control which accompany the adoption of the new information technologies within small and medium enterprises. In particular, recognizing that management control change is a continuous organizational process (rather than an outcome), the trajectory of which is shaped by an incessant inter-play of several influences, this research intends to explore the way in which the implementation of a new integrated information system contributes to this process. To address this issue, the current research combines theoretical and empirical insights. After having reviewed the literature on the main topics and produced a theoretical understanding to illuminate the nature of the aforementioned changes, the research relies upon an illustrative case study concerning a medium-size cooperative society based in Italy. Recognising the complexity of organizational life, the field study does not aspire to isolate and define how and by how much ICT has been a driver of the management control change, but rather to explore the whole process of change in order to appreciate the diversity of interrelated influences which have shaped its trajectory and how these influences interacted with each-other. Among this inter-play of influences, the study aims then to investigate the particular role played by the two-way relationship between ICT and management control. The implementation of the new integrated information system has opened up several opportunities for the business management and in particular for the management control. However, so far, only part of these opportunities have been exploited. Furthermore, while it could be acknowledged that the new system facilitated the changes in management control both in its material and immaterial dimensions, it could not be concluded that they were the result of the implementation of the new system. Many other factors have interacted within the process of management control change. For example, of paramount importance has been the controller’s determination to enact the change. The case study analyzes these factors and the way in which they have jointly facilitated and/or hindered the management control change.

Suggested Citation

  • Maria Pia Maraghini, 2010. "New Integrated Information Systems and Management Control Change in Small and Medium Enterprises," Springer Books, in: Paolo Taticchi (ed.), Business Performance Measurement and Management, chapter 0, pages 13-37, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-04800-5_2
    DOI: 10.1007/978-3-642-04800-5_2
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    Cited by:

    1. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    2. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.

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