Journal title MECOSAN
Author/s Francesca Francioli, Massimo Albanese
Publishing Year 2025 Issue 2024/129
Language English Pages 23 P. 41-63 File size 0 KB
DOI 10.3280/mesa2024-129oa18723
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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.
Keywords: ; Small organisations; Elderly care; Residential care home; COVID-19; Interventionist approach; Management control
Francesca Francioli, Massimo Albanese, The introduction of management control to recover small residential care homes and trigger managerialisation: Evidence from Italy in "MECOSAN" 129/2024, pp 41-63, DOI: 10.3280/mesa2024-129oa18723