Titolo Management accounting change and the rise of Vespa (1884-1965) Periodico MC Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 313 - Pagina finale: 338
This paper focuses on the manner in which the interplay of several external and internal forces can affect a company control-system architecture over time. As its object of enquiry, the Italian manufacturer Piaggio provides us with a glimpse of management accounting techniques across a century in a context of economic instability and political and social tensions in Italy.