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Nowadays big data (BD) represents a hot topic which receives great interest from both scholars and practitioners, due to its capabilities to affect managerial practices in both large corporations and small and medium enterprises (SMEs). In management control field of study, the use of BD can induce important managerial changes. However, no univocal consensus exists in literature regarding BD effects on managerial practices. In particular, some scholars highlighted the opportunities related to BD application while others question the real benefits of BD. Accordingly, in the current debate, there is no clear understanding of the real effects that BD may have on Management Control Systems (MCS). This ambiguity is even more pronounced in SMEs, given their reluctance to adopt both formal MCS and BD technologies. Consequently, this paper aims to analyze whether and how BD affects MCS and which drivers are involved in such interaction. To this end, we developed a case study on a SME, adopting the theoretical lens of Quinn (J Account Organ Change 7(4):337–357, 2011; Manag Account Res 25(1):76–92, 2014). Our study contributes to the present literature providing three main findings. Firstly, we showed that BD affects differently the formal and informal dimensions of MCS. Secondly, this study demonstrated that an exogenous shock, such as the adoption of a BD technology, can lead to MCS stability and not only to MCS change. Finally, we identified some micro-level mechanisms that triggered changes in formal and informal MCS. In particular, we found that leadership and managerial culture could play pivotal role in MCS change.
Gianluca Vitale; Sebastiano Cupertino; Angelo Riccaboni. Big data and management control systems change: the case of an agricultural SME. Journal of Management Control 2020, 31, 123 -152.
AMA StyleGianluca Vitale, Sebastiano Cupertino, Angelo Riccaboni. Big data and management control systems change: the case of an agricultural SME. Journal of Management Control. 2020; 31 (1-2):123-152.
Chicago/Turabian StyleGianluca Vitale; Sebastiano Cupertino; Angelo Riccaboni. 2020. "Big data and management control systems change: the case of an agricultural SME." Journal of Management Control 31, no. 1-2: 123-152.
Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing.
Gianluca Vitale; Sebastiano Cupertino; Loredana Rinaldi; Angelo Riccaboni. Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study. Sustainability 2019, 11, 1244 .
AMA StyleGianluca Vitale, Sebastiano Cupertino, Loredana Rinaldi, Angelo Riccaboni. Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study. Sustainability. 2019; 11 (5):1244.
Chicago/Turabian StyleGianluca Vitale; Sebastiano Cupertino; Loredana Rinaldi; Angelo Riccaboni. 2019. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study." Sustainability 11, no. 5: 1244.