Matrix structures are allegedly adopted in order to combine dispersed expertise, yet we find that sometimes they are introduced in order to obtain greater control. This sort of control matrix is generally based on audit, it is often limited to a portion of the organization, and its pros and cons...

Company performance is the ability of a company to manage existing resources so that it can provide value to the company. By knowing the performance of a company can measure the level of efficiency and productivity of the company. Besides that, company performance appraisal is also useful to...

This paper aims to study the effects (benefits) of digitalization on management control and explore the factors affecting the relation between digitalization and management control in SMEs. The study is based on a survey submitted to a sample of Italian companies, mainly composed by small and...