Abstract
This article explores the contribution that management accountants and management control systems can give to the design and the implementation of an integrated reporting system. In particular, the case of the Azienda Ospedaliero Universitaria Ospedali Riuniti Ancona is analysed in the aim of highlighting the role played by the management accountant in promoting the design and implementation of the integrated report in the specific context under investigation. The empirical evidence adds to the extant literature on this issue by showing the relevant role played by management control systems and by management accountants as well and, in particular, how the latter can significantly influence the whole design and implementation process at an organisational, technical, and motivational level.
Highlights
Among the various control tools adopted, the reporting system is the one which has known the most significant developments over time
This article explores the contribution that management accountants and management control systems can give to the design and the implementation of an integrated reporting system
The empirical evidence adds to the extant literature on this issue by showing the relevant role played by management control systems and by management accountants as well and, in particular, how the latter can significantly influence the whole design and implementation process at an organisational, technical, and motivational level
Summary
Among the various control tools adopted, the reporting system is the one which has known the most significant developments over time. Starting from the economic report which is focused on the analysis of variances – normally in financial terms – between objectives and achieved results, new reporting have been proposed This has led companies to increase the quantity of information provided for external stakeholders and internal users and, at the same time, to favour the transition from a one-dimensional observation of the company performance to a multidimensional view (Eccles & Krzus, 2010; Yongvanich & Guthrie, 2006). The abovementioned reporting tools, make it possible to produce, as well as use, information focused on specific aspects of performance They do not provide the reader with a holistic view of the company’s performance that supports the understanding of its results or of the way they are achieved, i.e., of the ways in which the company has put in place actions and strategies with the aim of generating value over time
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