Management Accounting role in Small business firms
The paper deals with the role of reporting for the management control in small businesses run by an entrepreneurial approach.
A theoretical proposal is developed, which has guided a case study conducted following an interventionist research approach. Case evidence explains how various actors participate in the construction of the role of a new reporting in a small business designing and introducing such a practice.
Keywords: reporting, management control, small business, external advisor, entrepreneurial and managerial characters.
Leotta, A., Rizza, C., Ruggeri, D. (2020). Il ruolo del reporting per il controllo di gestione nelle piccole imprese, Management Control, n. 2, pp. 129-154, DOI:10.3280/MACO2020-002007
