IDEAS home Printed from https://ideas.repec.org/a/ids/wremsd/v13y2017i5-6p612-634.html
   My bibliography  Save this article

Management control practices and benefits: evidence from Italian family and non-family firms

Author

Listed:
  • Elisa Truant
  • Laura Broccardo
  • Francesca Culasso

Abstract

The importance of management accounting systems to the running of an organisation is widely recognised, even though these tools are not uniformly adopted by companies, with significant differences seen between small and large enterprises, family and non-family firms. The research was conducted through an empirical analysis of a sample of small and medium-sized Italian family and non-family firms, with the aim of investigating the different types of management control systems implemented. Furthermore, seeking to fill the existing gap in the literature, the paper focuses on the benefits perceived by the users of these systems. The results show that, both in family and non-family firms, a considerable percentage of managers gained significant benefits, especially as regards decision-making processes, business growth, business innovation and performance improvement. The article may have some theoretical implications as it may be considered a development in research studies on management control systems and family business management.

Suggested Citation

  • Elisa Truant & Laura Broccardo & Francesca Culasso, 2017. "Management control practices and benefits: evidence from Italian family and non-family firms," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 13(5/6), pages 612-634.
    • Handle: RePEc:ids:wremsd:v:13:y:2017:i:5/6:p:612-634
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=86318
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

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

    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:ids:wremsd:v:13:y:2017:i:5/6:p:612-634. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=173 .

    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.