Most textbooks of management accounting define the discipline in terms of its decision-making role. It is generally stated that since managerial functions involve using information for better planning and control, management accounting principles are very important for effective and successful management at all levels. In this paper, we will review the role of strategic management accounting (SMA) that claims to be the future of management accounting discipline.
The purpose of the paper is to analyse the definition and the use of the SMA in a medium-sized company: the Nespoli Group Spa. The Nespoli Group is a worldwide
I.E. Inghirami (*)
© Springer International Publishing AG 2017 167
K. Corsi et al. (eds.), Reshaping Accounting and Management Control Systems,
Lecture Notes in Information Systems and Organisation 20,
family-owned Italian company, mainly operating in the “Tools for painting” market.
The Nespoli Group’s established position on domestic and international markets increases the interest on the analysis of the company’s performance measurement models. In particular, the Nespoli Group started a pilot project regarding service level agreement. We have found some interesting aspects in this project, in particular a relevant contribution from information technologies.
Moreover, we will explore new approaches for the use of information technology. In particular, we would like to propose some thoughts on increased exploitation of the potential of information systems.