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

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Andrea Cardoni, Alessio Paradisi
Anno di pubblicazione 2020 Fascicolo 2020/Suppl. 1
Lingua Inglese Numero pagine 23 P. 39-61 Dimensione file 329 KB
DOI 10.3280/MACO2020-001-S1004
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This paper aims to provide a contribution on how the small and medium enterpris-es (SMEs) may reduce the gap between theory and practice on management con-trol knowledge. The paper adopts a knowledge transfer (KT) approach grounded on Liyanage et al.’s (2009) framework. A project of management accounting (MA) implementation in a SME located in Umbria is presented and discussed fol-lowing 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 con-tributes 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 implementation of MA tools, demonstrating that successful implementation requires gradual learning cycles and some organizational pre-conditions to bring successful results. It also contributes to scientific debate en-hancing 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 systems as sources and receivers of man-agement control knowledge.

Keywords:Management accounting tools; implementation; interventionist re-search; knowledge transfer

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Andrea Cardoni, Alessio Paradisi , The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective in "MANAGEMENT CONTROL" Suppl. 1/2020, pp 39-61, DOI: 10.3280/MACO2020-001-S1004