Strategic management accounting (SMA) is a set of valuable tools to manage a company at its best. However, it is expensive and complex to implement. After a first part of theoretical introduction about the SMA framework, this paper will attempt to assess the possible contribution from the information technologies (IT) in this field both theoretically and empirically. The second part describes a medium-size company and its experiences in implementing a SMA system. We will describe the Nespoli Group, which comprehends 45 medium-size firms localized all-over Europe and the issues linked to the management of such a differentiated multinational ensemble of entities. In the third part, we will propose a new approach to the use of information technology in SMA systems. For this purpose we will evaluate in depth a particular indicator, the service level agreement (SLA), to understand how IT can effectively improve SMA systems. Several final considerations conclude the paper.

Inghirami, I. (2017). Building effective SMA systems taking advantage of information technology. In K. Corsi, N.C. Castellano, R. Lamboglia, D. Mancini (a cura di), Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems (pp. 167-181). 9783319495385 : Springer Heidelberg [10.1007/978-3-319-49538-5_11].

Building effective SMA systems taking advantage of information technology

INGHIRAMI, IACOPO ENNIO
2017

Abstract

Strategic management accounting (SMA) is a set of valuable tools to manage a company at its best. However, it is expensive and complex to implement. After a first part of theoretical introduction about the SMA framework, this paper will attempt to assess the possible contribution from the information technologies (IT) in this field both theoretically and empirically. The second part describes a medium-size company and its experiences in implementing a SMA system. We will describe the Nespoli Group, which comprehends 45 medium-size firms localized all-over Europe and the issues linked to the management of such a differentiated multinational ensemble of entities. In the third part, we will propose a new approach to the use of information technology in SMA systems. For this purpose we will evaluate in depth a particular indicator, the service level agreement (SLA), to understand how IT can effectively improve SMA systems. Several final considerations conclude the paper.
Capitolo o saggio
Accounting information systems; Business intelligence; ERP systems; Modelling; Simulation; Strategic management accounting; Management Information Systems; Management of Technology and Innovation; Information Systems and Management; Information Systems; Computer Science Applications1707 Computer Vision and Pattern Recognition
English
Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems
Corsi, K; Castellano, NC; Lamboglia, R; Mancini, D
2017
978-3-319-49537-8
20
Springer Heidelberg
167
181
Inghirami, I. (2017). Building effective SMA systems taking advantage of information technology. In K. Corsi, N.C. Castellano, R. Lamboglia, D. Mancini (a cura di), Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems (pp. 167-181). 9783319495385 : Springer Heidelberg [10.1007/978-3-319-49538-5_11].
reserved
File in questo prodotto:
File Dimensione Formato  
Building Effective SMA Systems Taking Advantage of Information Technology.pdf

Solo gestori archivio

Tipologia di allegato: Publisher’s Version (Version of Record, VoR)
Dimensione 174.9 kB
Formato Adobe PDF
174.9 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/157545
Citazioni
  • Scopus 1
  • ???jsp.display-item.citation.isi??? 1
Social impact