The present study aims to identify which business aspects are considered important to monitor by those who control the company. This will allow to verify whether today CEOs and top managers of SMEs still expect to have information only on one specific business areas (i.e. production costs or shareholder’s profit) or they are interested in getting a more comprehensive view of company performance and its drivers, eventually conceiving existing control practices and information systems as instruments for strategy control. Emphasis is given to information type and content of control activities, while very few questions refer to formal management accounting systems as they might be unknown by target subjects as usually absent in smaller firms. Then, possible differences among the investigated companies will be analyzed considering their size, trend of growth and corporate governance structure.

Managers' information needs of Italian small and medium sized businesses. Adherence of actual controls to controlling needs

AURELI, SELENA;
2013

Abstract

The present study aims to identify which business aspects are considered important to monitor by those who control the company. This will allow to verify whether today CEOs and top managers of SMEs still expect to have information only on one specific business areas (i.e. production costs or shareholder’s profit) or they are interested in getting a more comprehensive view of company performance and its drivers, eventually conceiving existing control practices and information systems as instruments for strategy control. Emphasis is given to information type and content of control activities, while very few questions refer to formal management accounting systems as they might be unknown by target subjects as usually absent in smaller firms. Then, possible differences among the investigated companies will be analyzed considering their size, trend of growth and corporate governance structure.
2013
Proceedings of the 7th Conference on Performance Measurement and Management Control
1
17
Aureli S.; Salvatori F.
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/327517
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact