Click here to download

Management Control Systems supporting SMEs sustainable development in the wine sector. The case of D’Ambra vini s.r.l.
Author/s: Maria Pia Maraghini, Gianluca Vitale 
Year:  2018 Issue: Language: Italian 
Pages:  20 Pg. 111-130 FullText PDF:  367 KB
DOI:  10.3280/MACO2018-003006
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 

Keywords: Wine Industry, Performance Management evolution, Company’s Life Cycle, Decision Making, Strategy support.

  1. Moores K., Yuen S. (2001), Management accounting systems and organizational configuration: A life-cycle perspective, Accounting, Organizations and Society, 26, 4-5, pp. 351-89.
  2. Alampi Sottini V., Bertocci M., Marinelli N., Marone E., Menghini S. (2013), Brunello di Montalcino wine farms: remaining competitive through full-cost accounting. Wine Business Case Studies: Thirteen Cases from the Real World of Wine Business Management, San Francisco, The Wine Appreciation Guild, pp. 109-124.
  3. Bernetti I., Casini L., Marinelli N. (2006), Wine and globalisation: changes in the international market structure and the position of Italy, Brit. Food J., 108, 4, pp. 306-315., 10.1108/0007070061065714DOI: 10.1108/0007070061065714
  4. Bernetti I., Menghini S., Marinelli N., Sacchelli S., Sottini V.A. (2012), Assessment of climate change impact on viticulture: economic evaluations and adaptation strategies analysis for the Tuscan wine sector, Wine Economics and Policy, 1, 1, pp. 73-86.
  5. Bianchi C., Cosenz F., Marinković M. (2015), Designing dynamic performance management systems to foster SME competitiveness according to a sustainable development perspective: empirical evidences from a case-study, International Journal of Business Performance Management 31, 16, 1, pp. 84-108., 10.1504/IJBPM.2015.066042DOI: 10.1504/IJBPM.2015.066042
  6. Biondi L., Gulluscio C., Rossi A., D’Alessio L. (2018), Accounting costs without a cost accounting system: the case of a small Italian winery of excellence, Piccola Impresa/Small Business, 3.
  7. Burns J., Scapens R.W. (2000), Conceptualising management accounting change: An institutional framework, Management Accounting Research, 11, pp. 3-25.
  8. Busco C., Gazzei D.S., Maraghini M.P. (2009), Controllo di Gestione. Best practices e casi operativi, Arezzo, Knowità editore.
  9. Otley D. (2016), The contingency theory of management accounting and control: 1980-2014, Management accounting research, 31, pp. 45-62.
  10. Casini L., Corsi A.M., Daniele C., Marinelli N., Marone E., Scozzafava G. (2012), Contabilità analitica e sostenibilità economica del settore vitivinicolo: il caso del Chianti Classico, Economia e Diritto Agroalimentare, 17, 1, pp. 83.
  11. Catturi G. (2009), L’armonia della complessità. Dalla crescita allo sviluppo aziendale, Padova, Cedam.
  12. Ciaponi F. (2005), Il controllo di gestione delle imprese vitivinicole, Milano, FrancoAngeli.
  13. Cinquini L., Miraglia R.A., Giannetti R. (2016), Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi, Management Control, 2, pp. 5-14., 10.3280/MACO2016-002001DOI: 10.3280/MACO2016-002001
  14. Cinquini L., Passetti E., Tenucci A. (2016), La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?, Management Control, 2, pp. 15-32., 10.3280/MACO2016-002002DOI: 10.3280/MACO2016-002002
  15. Contini C., Romano C., Scozzafava G., Boncinelli F., Casini L. (2015), Wine consumption and sales strategies: the evolution of Mass Retail Trading in Italy, Wine Econ. Policy, 4, 2, pp. 116-127.
  16. Davila A., Foster G. (2005), Management accounting systems adoption decisions: Evidence
  17. and performance implications from early-stage/startup companies, The Accounting Review, 80, 4, pp. 1039-68.
  18. Davila A., Foster G. (2007), Management control systems in early-stage startup companies, The Accounting Review, 82, 4, pp. 907-37.
  19. Fiorentino R., Garzella S., Lamboglia R., Mancini D. (2016), Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance, Management Control, 2, pp. 115-142., 10.3280/MACO2016-002006DOI: 10.3280/MACO2016-002006
  20. Garengo P., Biazzo S., Bititci U.S. (2005), Performance measurement systems in SMEs: A review for a research agenda, International journal of management reviews, 7, 1, pp. 25-47.
  21. Giovannoni E. (2004), La cultura del controllo nel governo dell’azienda: presupposti teorici ed evidenze empiriche, Casa editrice Dott. Antonio Milani, pp. 147-153.
  22. Hopwood A. (1983), On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 12, pp. 207-234., 10.1016/0361-3682(83)90035-1DOI: 10.1016/0361-3682(83)90035-1
  23. Hudson M., Smart A., Bourne M. (2001), Theory and practice in SME performance measurement systems, International Journal of Operations and Production Management, 21, 8, pp. 1096-115., 10.1108/EUM0000000005587DOI: 10.1108/EUM0000000005587
  24. López O.L., Hiebl M.R.W. (2015), Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research, Journal of Management Accounting Research, 27, 1, pp. 81-119.
  25. Malmi T., Brown D.A. (2008), Management control systems as a package – Opportunities, challenges and research directions, Management accounting research, 19, 4, pp. 287-300.
  26. Marchi L. (2011), L’evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna, Management Control, 3, pp. 5-16., 10.3280/MACO2011-003001DOI: 10.3280/MACO2011-003001
  27. Marchi L., Marasca S., Riccaboni A. (a cura di) (2013), Controllo di Gestione. Metodologie e strumenti, Arezzo, Knowità editore.
  28. Marone E., Bertocci M., Boncinelli F., Marinelli N. (2017), The cost of making wine: A Tuscan case study based on a full cost approach, Wine Economics and Policy.
  29. Menghini S.(Ed.) (2007), Il mercato del vino. Le leve per il futuro, Milano, FrancoAngeli.
  30. Merchant K.A., Riccaboni A. (2001), Il controllo di gestione, Milano, McGraw-Hill.
  31. Quinn M. (2011), Routines in management accounting research: further exploration, Journal of Accounting & Organizational Change, 7, 4, pp. 337-357., 10.1108/18325911111182303DOI: 10.1108/18325911111182303
  32. Reddaway M., Goodman S., Graves C. (2011, June), The role of accounting information in the management of winery SMEs: a review of the broader existing literature and its implications for Australia’s wine industry. In 6th AWBR International Conference (Vol. 1, pp. 1-13).
  33. Rossi M. (2013), Il wine business in un ambiente competitivo in cambiamento: scelte strategiche e finanziarie delle PMI vitivinicole campane, Piccola Impresa/Small Business, 11, pp. 11-36.
  34. Sandelin M. (2008), Operation of management control practices as a package – A case study on control system variety in a growth firm context, Management Accounting Research, 19, 4, pp. 324-343.
  35. Sandino T. (2007), Introducing the first management control systems: Evidence from the retail sector, The Accounting Review, 82, 1, pp. 265-93.
  36. Scapens R.W. (1990), Researching management accounting practice: the role of case study methods, The British Accounting Review, 22, 3, pp. 259-281., 10.1016/0890-8389(90)90008-6DOI: 10.1016/0890-8389(90)90008-6
  37. Simons R. (1990), The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15, 1/2, pp. 127-143., 10.1016/0361-3682(90)90018-PDOI: 10.1016/0361-3682(90)90018-P
  38. Yin R.K. (2013), Validity and generalization in future case study evaluations, Evaluation, 19, 3, pp. 321-332., 10.1177/1356389013497081DOI: 10.1177/1356389013497081

Maria Pia Maraghini, Gianluca Vitale, Management Control Systems supporting SMEs sustainable development in the wine sector. The case of D’Ambra vini s.r.l. in "MANAGEMENT CONTROL" 3/2018, pp. 111-130, DOI:10.3280/MACO2018-003006


FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content