Controllo di gestione strategico, assetti proprietari e performance aziendali: evidenze nel settore alberghiero

Purpose – The research project aims to investigate the influence of ownership control structure, general manager characteristics on strategic management accounting (SMA) usage and the consequences of SMA usage on firms’ financial and non-financial performance. Furthermore, it aims to understand how and why strategic management accounting tool are used at corporate or business unit level in hotels. Design/methodology/approach. – The research project adopts an embedded mixed methods approach. An embedded mixed methods approach involves concurrent qualitative (22 semi structured interviews) and quantitative techniques of data collection and analysis (505 survey responses from hotel general managers). The theoretical framework is developed according to contingency theory in management accounting. The model provides insights into the relations between contingency factors (independent variables) and company performance (dependent variable) via the effect of SMA. The research project is focused on the Italian hospitality industry. The focus on this industry allow us to exploit the specific characteristics of the companies in terms of availability of non-financial performance data, variety of ownership and control structure and firm complexity. This should permit to insert contingency factors (ownership structure, managerial skills) and to include in the model the most commonly internal and external variables (organizational size, strategy, market competition, organizational complexity). Interviews could also highlight dissimilarities and provide a detailed rationale outlining how and why different techniques are used or not. Findings – MA systems and SMA tools to have different uses and purposes in different organizational levels (CEO, general managers etc.) and/or ownership structure (independent or chain hotel) and control (general manager as owner, etc.). In particular, SMA can be used for accountability (medium level managers are accountable for their responsibilities towards the owners or top managers) and/or decision-making function (information used for the implementation of strategy) depending on a specific user. Moreover, the research shows the relationships between general manager’s characteristics (experience, skills, education) and the SMA usage. Theoretical implications - The research project could contribute to SMA literature in three main ways. Firstly, it could contribute to contingency theory by showing the relevance of contingency factors as managerial skill and/or ownership structure on SMA usage. Secondly, it can explain the role of SMA, whether SMA techniques are actually strategic (future oriented and outward looking). Third, the study can show to what extent and why SMA are used for accountability and/or decision making in different kinds of organizations. Practical implications – The results of the empirical analysis could suggest the managers and owners which strategic measurement techniques could be useful to increase organizational performance, allowing them to improve/update their tools in a decision-making or accountability perspective.