English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The role of the management accountant or controller in small and medium-sized companies is a topic under researched. Thus, the aim of this paper is to analyze his/her role in Italian small and medium-sized companies through a quantitative study. A questionnaire was distributed in order to understand if controllers are more similar to the traditional bean counter profile or the business partner role. The considered variables are: 1.) activities or management accounting practices performed, 2.) main recipients of the produced information, 3.) the controllers’ organizational position, 4.) personal characteristics, 5) professional skills and 6) educational qualification. Moreover, the study analyzes the influence of situational variables, such as company size, tension for growth and the presence of structured advanced control systems.

Traditional management accountants are not dead. Activities and characteristics of Italian controllers working in SMEs