2021 - Franco Angeli
Article
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Pandemia e sistema di budgeting : quali effetti sulla figura del controller?
65-86 p.
- This paper aims to shed light on the Covid19 pandemic crisis's impact on budgeting and management accountants. Particularly, the objective of this paper is twofold. First, this study explores if and how the pandemic influenced budgetary systems and, second, it analyzes if and how such influence impacted the role of management accountants with regard to budgeting practices and processes. Using survey data collected from Italian management accountants, findings show that during the pandemic crisis budgeting became less useful for planning activities, but it played a pivotal role in understanding the changes that occurred and in supporting decisionmaking processes. Findings also show that the pandemic crisis caused management accountants to become more involved in scenario and predictive analysis, to take part more frequently in meetings with top management, and to interact with other operational managers. [Publisher's text].
Is part of
Management Control : 3, 2021-
Information
ISSN: 2239-4397
KEYWORDS
- Covid19, Management accounting, Management control systems, Budgeting, Controller, Management accountant
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In this issue
- Le dimensioni della conoscenza aziendale : profili di investigazione tra crisi pandemica ed economia digitale
- L'utilizzo dei dati contabili per la pianificazione economico-finanziaria : sviluppo della conoscenza e supporto decisionale
- Asset revaluation : scelte manageriali in tempo di crisi
- Pandemia e sistema di budgeting : quali effetti sulla figura del controller?
- Il benchmarking per il controllo della performance : esiti di una ricerca nei distretti conciari italiani
- Expected credit losses and managerial discretion : current practices and future challenges
- The strength of weak rings : teams performance measurement and management in sport
- La disclosure nei piani anticorruzione degli enti locali in Italia
