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Management Accounting System in Italian Smes: Some Evidences and Implications

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  • Laura Broccardo

Abstract

In the last years more attention was given to the performance measurement systems (PMSs) in the small and medium-sized enterprises because, from conducted researches, it emerged that appropriate managerial tools have an important influence in the firms’ management and also to improve financial management in these firms. This research investigated not only about the diffusion of management accounting system in Smes, but also about its influence on investments and internationalization of these entities. The research was conducted using survey tool and 226 Italian Smes represent the sample. The study shows a positive correlation between the size and the diffusion of management accounting tools, and it reveals also a positive correlation between the use of structured management accounting system and the propensity to investment and the firm internationalization.

Suggested Citation

  • Laura Broccardo, 2014. "Management Accounting System in Italian Smes: Some Evidences and Implications," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 4(4), pages 1-1.
    • Handle: RePEc:spt:admaec:v:4:y:2014:i:4:f:4_4_1
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    Cited by:

    1. Carmela Rizza & Antonio Leotta & Daniela Ruggeri, 2017. "Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 248-262, October.
    2. Giorgia Nigri & Mara Del Baldo, 2018. "Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?," Sustainability, MDPI, vol. 10(12), pages 1-17, November.
    3. Nadiya Khocha, 2017. "The Organization Of Management Accounting At Small Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(4).

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