Pubblicazioni

Autori:

Roffia, Paolo; Dabić, Marina

Titolo:

The role of management control and integrated information systems for the resilience of SMEs

Anno:

2024

Tipologia prodotto:

Articolo in Rivista

Tipologia ANVUR:

Articolo su rivista

Lingua:

Inglese

Formato:

Elettronico

Referee:

Sì

Nome rivista:

REVIEW OF MANAGERIAL SCIENCE

ISSN Rivista:

1863-6683

N° Volume:

1

Numero o Fascicolo:

18

Intervallo pagine:

1353-1375

Parole chiave:

COVID-19; Resilience; SMEs; Resource-based view; Dynamic capabilities; Management control; Integrated information systems

Breve descrizione dei contenuti:

This paper investigates the resilience of small and medium-sized enterprises (SMEs) in relation to the COVID-19 pandemic, particularly the influence exerted by certain factors related to management control, integrated information systems (enterprise resource planning [ERP]), information and communication technology (ICT) systems, and financial resources. For this purpose, leveraging from the dynamic capability theory, in late spring 2020, a questionnaire was sent to limited-liability SMEs in Verona and Vicenza provinces in Italy operating in the manufacturing, construction, and distribution sectors. Respondents were asked to answer a set of questions and to evaluate the resilience of their firms as of January 1, 2020; May 1, 2020; and one year later, as of July 2021. Using a multivariate regression model to analyze data from the 143 questionnaires received, we found a positive influence of budgeting, business continuity tools, availability of supplementary financial resources, and resilience of the entrepreneur on both COVID-19 resilience and the organizational resilience of SMEs. SMEs with a high intention to use ERP systems also had high resilience levels. ICT use for smart working was not statistically significant. Despite the limitations concerning the sample and period considered, we believe that this study contributes to both academic debate, by illustrating the influence of certain managerial and organizational factors on the resilience of SMEs, and practice, by supporting a greater empirical use of management control tools, such as budgets and contingency plans, and integrated information systems (ERP). Our study supports the creation of financial buffers and strengthening the entrepreneur's resilience for improving SME resilience.

Id prodotto:

133615

Handle IRIS:

11562/1092927

ultima modifica:

24 gennaio 2025

Citazione bibliografica:

Roffia, Paolo; Dabić, Marina, The role of management control and integrated information systems for the resilience of SMEs «REVIEW OF MANAGERIAL SCIENCE» , vol. 1 , n. 18 , 2024 , pp. 1353-1375

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