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Controllo di gestione nelle PMI e consulenti esterni

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  • Mara Del Baldo
  • Anna Maria Arcari
  • Marcantonio Ruisi

Abstract

The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals? interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective of external professionals, namely, Public Chartered Accountants and Accounting Experts who are called to support the entrepreneurs in implementing these tools. The analysis of prior literature allowed us to acknowledge the gaps in the diffusion of management control systems among SMEs and the weaknesses that affect the consulting services provided by small accounting practitioners. Therefore, to further deepen this area, still under investigated, we performed an exploratory survey on a territorially circumscribed sample (Central-Southern Italy) of professional accountants registered in the National Order. Findings point out a professional approach mainly focused on the provision of traditional services (i.e. accounting and tax services), despite the awareness of the need to promote a broader consulting action that includes the adoption of appropriate management control tools, thus contributing to enhance the managerial culture of SMEs.

Suggested Citation

  • Mara Del Baldo & Anna Maria Arcari & Marcantonio Ruisi, 2019. "Controllo di gestione nelle PMI e consulenti esterni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 69-94.
  • Handle: RePEc:fan:macoma:v:html10.3280/maco2019-su1005
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    3. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    4. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
    5. Anna Lucia Missaglia & Alberto Bubbio & Dario Gulino, 2024. "From cost control to cost management: How is the current state of the Italian context?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 203-226.
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    7. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti, 2022. "Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 89-108.

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