This paper aims to provide a contribution on how the small and medium enterprises (SMEs) may reduce the gap between theory and practice on management control knowledge. The paper adopts a knowledge transfer (KT) approach grounded on Li- yanage et al.’s (2009) framework. A project of management accounting (MA) im- plementation in a SME located in Umbria is presented and discussed following a strong interventionist research approach. The case demonstrates the knowledge management relevance on MA implementation, able to integrate and reinforce the influence of contingency variables and institutional pressures. It contributes to show how the MA implementation has been positively influenced by the SME absorptive capacity (AC) and willingness to learn (WTL), connected to some educational and technical conditions characterizing the entrepreneur and the organization. This paper provides a practical contribution for practitioners and SMEs involved in the imple- mentation of MA tools, demonstrating that successful implementation requires grad- ual learning cycles and some organizational pre-conditions to bring successful re- sults. It also contributes to scientific debate enhancing the active role of the actors in designing and implementing managerial control systems, as well as providing an original view that involves the supply and demand for innovation in managerial sys- tems as sources and receivers of management control knowledge.

The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective. (Fascia A Aidea)

A. Cardoni
;
A. Paradisi
2020

Abstract

This paper aims to provide a contribution on how the small and medium enterprises (SMEs) may reduce the gap between theory and practice on management control knowledge. The paper adopts a knowledge transfer (KT) approach grounded on Li- yanage et al.’s (2009) framework. A project of management accounting (MA) im- plementation in a SME located in Umbria is presented and discussed following a strong interventionist research approach. The case demonstrates the knowledge management relevance on MA implementation, able to integrate and reinforce the influence of contingency variables and institutional pressures. It contributes to show how the MA implementation has been positively influenced by the SME absorptive capacity (AC) and willingness to learn (WTL), connected to some educational and technical conditions characterizing the entrepreneur and the organization. This paper provides a practical contribution for practitioners and SMEs involved in the imple- mentation of MA tools, demonstrating that successful implementation requires grad- ual learning cycles and some organizational pre-conditions to bring successful re- sults. It also contributes to scientific debate enhancing the active role of the actors in designing and implementing managerial control systems, as well as providing an original view that involves the supply and demand for innovation in managerial sys- tems as sources and receivers of management control knowledge.
2020
File in questo prodotto:
Non ci sono file associati a questo prodotto.

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/11391/1469660
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact