Il sistema di management control come pacchetto. Studio esplorativo di casi nel settore della meccanica

The work builds on the day-by-day activity of four small and medium-sized enterprises operating in the mechanic sector and very similar in terms of revenues and personnel. By employing Simons’s Levers of control framework, the paper investigates the enterprises' management control packages, the reasons for their adoption, and the way the different control tools interact. The attempt to link organizational performance and control packages is also carried out in order to get some insights into the existence of optimal configurations.