IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2019-su1005.html
   My bibliography  Save this article

Controllo di gestione nelle PMI e consulenti esterni

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63587&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Daniela Mancini, 2011. "L?azienda-rete e le decisioni di partnership : il ruolo del sistema informativo relazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(1), pages 65-97.
    2. Wolfgang Becker & Patrick Ulrich & Michaela Staffel, 2011. "Management accounting and controlling in German SMEs – do company size and family influence matter?," International Journal of Entrepreneurial Venturing, Inderscience Enterprises Ltd, vol. 3(3), pages 281-300.
    3. Lucio Cassia & Stefano Paleari & Renato Redondi, 2005. "Management Accounting Systems and Organisational Structure," Small Business Economics, Springer, vol. 25(4), pages 373-391, November.
    4. Mohinder Chand & Ashish Dahiya, 2010. "Application of management accounting techniques in Indian small and medium hospitality enterprises: an empirical study," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 11(1), pages 25-41.
    5. Abdel K. Halabi & Rowena Barrett & Robyn Dyt, 2010. "Understanding financial information used to assess small firm performance," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 163-179, June.
    6. Patrizia Garengo & Giovanni Bernardi, 2007. "Organizational capability in SMEs," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 56(5/6), pages 518-532, June.
    7. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    8. Selena Aureli & Mara Del Baldo, 2016. "Peformance Appraisal of Business Networks. How Small and Medium Enterprises Define and Monitor Network Objectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 35-58.
    9. Andrea Cardoni & Filippo Zanin & Francesca Bartolacci & George H. (Jody) Tompson, 2018. "Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 17-44.
    10. S. Ciccotosto & R. Nandan & D.B. Smorfitt, 2008. "Issues Facing Small Accounting Practices in Regional North Queensland: An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 18(4), pages 324-333, December.
    11. P. N. O'Farrell & J. Zheng & P. A. Wood, 1996. "Internationalization of Business Services: An Interregional Analysis," Regional Studies, Taylor & Francis Journals, vol. 30(2), pages 101-118.
    12. P W Daniels & J H J Van Dinteren & M C Monnoyer, 1992. "Consultancy Services and the Urban Hierarchy in Western Europe," Environment and Planning A, , vol. 24(12), pages 1731-1748, December.
    13. Jeanette Thomsen, 2008. "Processes of localization and institutionalization of local managers in economic functions in Danish owned subsidiaries in Estonia, Latvia and Lithuania around the 21-super-st century," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 9(4), pages 279-287, August.
    14. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
    15. Milind Kumar Sharma & Rajat Bhagwat, 2007. "Performance measurement system: case studies from SMEs in India," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 2(4), pages 475-509.
    16. Trevor Hopper & Tsutomu Koga & Jitsuo Goto, 1999. "Cost accounting in small and medium sized Japanese companies: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 73-86.
    17. Michael Gibbins & Arnold M. Wright, 1999. "Expertise and Knowledge Management in Public Accounting Professional Services Firms: A North American Perspective," Australian Accounting Review, CPA Australia, vol. 9(19), pages 27-34, November.
    18. Howard M. Armitage & Alan Webb & John Glynn, 2016. "The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 31-69, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    2. 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.
    3. 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.
    4. 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.
    5. Emmadonata Carbone & Sara Saggese & Fabrizia Sarto, 2023. "La relazione tra l?esperienza degli amministratori e il business plan: un?indagine empirica sulle imprese quotate in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 69-94.
    6. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.
    4. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
    5. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    6. Jayanti Sen & Alan Macpherson, 1998. "Regional Patterns of Business Performance Among Small and Medium Sized Public Accounting Firms in New York State," Regional Studies, Taylor & Francis Journals, vol. 32(9), pages 827-838.
    7. Palmira Piedepalumbo & Concetta Metallo & Daniela Mancini, 2017. "La Network Governance a supporto dell?Open Innovation: un?analisi della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 79-94.
    8. 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.
    9. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
    10. Mark Pickering, 2010. "Benefits Expected by Accounting Firm Partners Selling their Firms to Publicly Listed Companies," Australian Accounting Review, CPA Australia, vol. 20(4), pages 358-371, December.
    11. Horvat Tatjana & Mojzer Jožica, 2019. "Influence of Company Size on Accounting Information for Decision-Making of Management," Naše gospodarstvo/Our economy, Sciendo, vol. 65(2), pages 11-20, June.
    12. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    13. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    14. C. Michael Wernerheim & Christopher A. Sharpe, 2001. "The Potential Bias in Producer Service Employment Estimates: The Case of the Canadian Space Economy," Urban Studies, Urban Studies Journal Limited, vol. 38(3), pages 563-591, March.
    15. Zia Ullah & Naveed Ahmad & Miklas Scholz & Bilal Ahmed & Ilyas Ahmad & Muhammad Usman, 2021. "Perceived Accuracy of Electronic Performance Appraisal Systems: The Case of a Non-for-Profit Organization from an Emerging Economy," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
    16. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    17. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    18. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.
    19. Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.
    20. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2019-su1005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.