IDEAS home Printed from https://ideas.repec.org/h/spr/lnichp/978-3-319-26488-2_2.html
   My bibliography  Save this book chapter

Towards Strategic Management Accounting: The Nespoli Group Case

In: Strengthening Information and Control Systems

Author

Listed:
  • Iacopo Ennio Inghirami

    (University of Milano-Bicocca)

  • Giuseppe Scribani

    (Gruppo Nespoli)

Abstract

The process to implement a Strategic Management Accounting (SMA) system is quite long and complex. SMA is not a separate item: it should be linked and closely integrated with the rest of the Accounting Information System (AIS). Firstly, the core of the AIS, the ERP system, should work properly, acting as the main source for the SMA system. Secondly, it is necessary a great empowerment of the management, which is supposed to operate directly the SMA system. The first part of the paper describes the SMA theoretical framework, discussing the more recent theories. The second part describes a medium-size company and its experiences in implementing a SMA system. In particular, we will describe the Nespoli Group, which comprehends 45 medium-size firms localized all-over Europe and the issues linked to the management of such a differentiated multinational ensemble of entities. The third part highlights the specific characteristics of the Nespoli Group SMA system. Several final considerations conclude the paper.

Suggested Citation

  • Iacopo Ennio Inghirami & Giuseppe Scribani, 2016. "Towards Strategic Management Accounting: The Nespoli Group Case," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 13-27, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-26488-2_2
    DOI: 10.1007/978-3-319-26488-2_2
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:lnichp:978-3-319-26488-2_2. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.