2023 - Franco Angeli
Artículo
Digital Version
The impact of the pandemic crisis on the digital transition process of Italian SMEs
83-107 p.
- In recent years, the digital revolution has impacted the entrepreneurial system globally, forcing companies to review their business models, products, and services value proposition. Companies must implement digital technologies in production processes to exploit new opportunities. This requires investing in machinery and devices and acquiring new knowledge. The national and European economic system mainly comprises Small and Medium-Sized Enterprises (SMEs), characterized by low managerial skills and under-capitalization, which may hinder the required investments in information technology. In Italy, the digital transition is constrained by the structural limits of its conservative entrepreneurial fabric. However, the recent pandemic crisis has accelerated this digital transition process. More and more companies have invested in R&D to increase the production process's automation level and improve their digital capabilities.
- Literature has been widely investigating the impact of the pandemic crisis on the innovation process of SMEs adopting different perspectives. The study aims to answer the following research questions (RQs). RQ1: Which main foci can be identified in literature facing the impact of COVID-19 on the SMEs' innovation process? RQ2: Which new needs arose during the pandemic fostering digitalization? To answer RQ1, a Structured Literature Review (SLR) is adopted (128 studies identified on the SCOPUS database). To answer RQ2, a qualitative methodology is used based on direct observation of two Italian firms. [Publisher's text].
Forma parte de
Management Control : supplemento 2, 2023-
Información
Código DOI: 10.3280/MACO2023-002-S1005
ISSN: 2239-4397
KEYWORDS
- Digital disruption, Small and Medium Enterprises, COVID-19, crisis, innovation
-
En el mismo archivo
- Accounting in a challenging world
- Modern day Management Accountants : A latent Dirichlet allocation investigation
- Do electric and gas utilities use regulatory information for decision-making and control? : An exploratory study from Italy
- Aligning Integrated Data Management with Corporate Reporting : The role of sustainability reporting
- The impact of the pandemic crisis on the digital transition process of Italian SMEs
- New digital technologies for social impact assessment : Considerations for Italian social economy organizations
- Competencies for Sustainable Development Goals Accounting : Educating public management for disclosure and reporting
- Can we trust ESG Ratings? : Some insights based on a bibliometric analysis of ESG data quality and rating reliability
- Management accounting implementation in SMEs : A Structured Literature Review
- On the role of cost-effectiveness in accounting