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THIS DOI METADATA WAS LAST UPDATED: 2025-02-18 10:31
Cite as
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Full Title
MECOSAN
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Publisher
FrancoAngeli
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ISSN
1121-6921 (Printed Journal)
2384-8804 (Online Journal)
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Journal Issue Number
129
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Journal Issue Designation
129
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Journal Issue Date
2024
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Full Title
The introduction of management control to recover small residential care homes and trigger managerialisation: Evidence from Italy
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By (author)
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First Page
41
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Last Page
63
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Language of text
English
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Publication Date
2025/02
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Copyright
2024 FrancoAngeli srl
Main description
This paper proposes, implements and routinises a strategic management control system (MCS) as a means of stimulating the managerialisation of small organisations. To this end, this paper develops a single case study based on a small Italian residential care home. The tool employed entailed significant organisational, operational and cultural changes. Thus, careful analysis of the nature and economic and financial consequences of this process are needed. This control system also aims to become a reporting and communication tool to inform stakeholders of the organisation's behaviour, results and economic and social responsibilities. This paper utilises an interventionist approach, and its value lies in its practical implications, which contribute to a reduction in the gap between theory and practice.
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