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Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis

Author

Listed:
  • Fabio Santini
  • Luca Elisei
  • Teemu Malmi
  • Luca Scrucca

Abstract

Purpose - Interest has grown in how management controls operate together as a package of interrelated mechanisms. This study aims to contribute to the topic by focusing on a single industry in one country, addressing controls in medium-sized enterprises (MEs). It explores how accounting and other forms of control commonly combine and the associations these combinations have with firm characteristics and context. Design/methodology/approach - This study used a cross-sectional sample of 242 firms. Data were collected in 2015 from a survey of the Italian mechanical-engineering industry. Findings - The MEs studied used two different control configurations. One group relatively strongly emphasized most studied controls, except for centralizing decision-making and strong hierarchy; the other relied on centralization and emphasized other controls less. Size, task programmability, outcome measurability, complexity in terms of the extensiveness of the product range and environmental unpredictability can predict the configuration in use. Originality/value - No broad-based empirical evidence on control configurations in MEs currently exists. Previous research has focused on to what extent control systems affect business effectiveness or efficiency, without assessing how, and in which contexts, they combine.

Suggested Citation

  • Fabio Santini & Luca Elisei & Teemu Malmi & Luca Scrucca, 2022. "Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(6), pages 834-853, November.
    • Handle: RePEc:eme:arjpps:arj-06-2021-0168
    DOI: 10.1108/ARJ-06-2021-0168
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    Citations

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    Cited by:

    1. Federica Palazzi & Francesca Sgrò & Massimo Ciambotti & Nick Bontis & Lorenzo Gelsomini, 2023. "The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 135-165, June.
    2. Valeria Vannoni & Federica Palazzi & Annalisa Sentuti & Francesca Sgrò, 2024. "The Role of the Management Control System in Supporting ESG-Focused Transformation in Financial Intermediaries: A Case Study of an Italian Bank," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 16(1), pages 1-22, January.

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