The impact of the crisis on the design and use of the management accounting & control system (2012-2013)

The impact of the crisis on the design and use of the management accounting & control system (2012-2013)

Referents: Bartolini Monica, Silvi Riccardo

Collaboration with: CEPRA (Center for Performance Research & Analytics), University of Augsburg (Germany), University of Amsterdam (Netherlands) e University of St. Gallen (Switzerland).

 

This project was proposed by CEPRA, a European research centre on Performance Measurement Systems.

The main objective of this project was to collect information about changes in development and use of management accounting systems in the light of the economic crisis. The motivation for this focus was a lack in literature, although a wide theoretical debate.

A second objective was to map differences in approaches and contributions of management control systems in different European countries (Germany, Italy, The Netherlands, and Switzerland).