This paper aims to shed light on the Covid-19 pandemic crisis's impact on budgeting and management accountants. Particularly, the objective of this paper is two-fold. First, this study explores if and how the pandemic influenced budgetary systems and, second, it analyzes if and how such influence impacted the role of management accountants with regard to budgeting practices and processes. Using survey data collected from Italian management accountants, findings show that during the pandemic crisis budgeting became less useful for planning activities, but it played a pivotal role in understanding the changes that occurred and in supporting decision-making processes. Findings also show that the pandemic crisis caused management accountants to become more involved in scenario and predictive analysis, to take part more frequently in meetings with top management, and to interact with other operational managers.

Pandemia e sistema di budgeting: quali effetti sulla figura del controller? / Ascani, Ilenia; Gatti, Marco; Chiucchi, Maria Serena. - In: MANAGEMENT CONTROL. - ISSN 2239-0391. - ELETTRONICO. - 3(2021), pp. 65-86. [10.3280/MACO2021-003004]

Pandemia e sistema di budgeting: quali effetti sulla figura del controller?

ASCANI ILENIA
;
GATTI MARCO;CHIUCCHI MARIA SERENA
2021-01-01

Abstract

This paper aims to shed light on the Covid-19 pandemic crisis's impact on budgeting and management accountants. Particularly, the objective of this paper is two-fold. First, this study explores if and how the pandemic influenced budgetary systems and, second, it analyzes if and how such influence impacted the role of management accountants with regard to budgeting practices and processes. Using survey data collected from Italian management accountants, findings show that during the pandemic crisis budgeting became less useful for planning activities, but it played a pivotal role in understanding the changes that occurred and in supporting decision-making processes. Findings also show that the pandemic crisis caused management accountants to become more involved in scenario and predictive analysis, to take part more frequently in meetings with top management, and to interact with other operational managers.
2021
File in questo prodotto:
File Dimensione Formato  
Pubblicazione numero 5_2021_Ascani_Gatti_Chiucchi.pdf

Solo gestori archivio

Tipologia: Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza d'uso: Tutti i diritti riservati
Dimensione 1.08 MB
Formato Adobe PDF
1.08 MB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11566/292664
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact