The impact of new technologies on management control systems: empirical evidence from a single case study

Technological innovation is radically transforming management control systems (MCSs) and offering small and medium-sized enterprises (SMEs) new opportunities to improve their efficiency and decision-making processes. However, the implementation of new digitally empowered systems presents challenges related to costs, lack of adequate training and integration with pre-existing tools. This thesis analyses the impact of new technologies on MCS for SMEs through a single case study on an Italian medium-sized company. The analysis highlights the benefits observed at different levels of the organisation and the challenges encountered when implementing the system. The results offer practical insights for SMEs with the goal of maximising the advantages drawn from the implementation of a digitally empowered MCS.