L?impatto dei Big Data sulle attivit? di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana

Sebastiano Cupertino, Gianluca Vitale and Angelo Riccaboni

MANAGEMENT CONTROL, 2018, vol. 2018/3, issue 3, 59-86

Abstract: This contribution represents one of the first studies that analyze the role of the current process of digitization and automation in facilitating the introduction of new planning and control practices and/or modifying some already existing ones for small and medium-sized enterprises (SMEs). In particular, the analysis of the case study shows how the adoption of a Decision Support System (DSS) by a SME has led to the formalization of some control activities traditionally processed in a consuetudinary way in the agricultural sector. The analysis also revealed that the company manager has played a decisive role in the introduction of the DSS and that the implementation of such an innovation has improved the awareness of managerial and production actions with a view also to sustainability issues.

Date: 2018
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Citations: View citations in EconPapers (5)

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