The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that...

In this paper we discuss the Management Control Systems (MCSs)–strategy relationship in the light of an empirical analysis. We debate the attention to the fit of MCS and strategy at given moments in time which is typical of a contingency approach, and we search for an understanding of the...

The link between specialization and resilience in the organizational design literature is oftentimes characterized as a trade-off: either organizations attune their structures to a narrow class of external stimuli, or they choose the ability to manage a wide variety of inputs, thus increasing...

Small and medium-sized enterprises’ financial reporting is generally inefficient and can be improved by a wider use of XBRL. In particular it could be useful to create a web platform for financial reporting documents to enhance the benefits of XBRL in all enterprises

Rispetto agli studi sulle "nuove" pratiche di <i>costing</i> la dottrina italiana ed internazionale ha rivolto molta attenzione agli aspetti tecnici e teorici dei modelli. Tuttavia tale dibattito non si è esteso con uguale intensità al processo di diffusione di tali tecniche innovative nel lungo...

In this article the Authors review the relationship between strategy and management control (MCS) by confronting the two most largely accepted lines of thinking in the literature - the so-called "contingency" and "alternative". Authors identify conceptual and methodological limitations of both...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...