Advances in Management and Applied Economics

Management Accounting System in Italian Smes: Some Evidences and Implications

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  • Abstract

    In the last years more attention was given to the performance measurement systems (PMSs) in the small and medium-sized enterprises because, from conducted researches, it emerged that appropriate managerial tools have an important influence in the firmsí management and also to improve financial management in these firms. This research investigated not only about the diffusion of management accounting system in Smes, but also about its influence on investments and internationalization of these entities. The research was conducted using survey tool and 226 Italian Smes represent the sample. The study shows a positive correlation between the size and the diffusion of management accounting tools, and it reveals also a positive correlation between the use of structured management accounting system and the propensity to investment and the firm internationalization.