Parole chiave
SMEs
Management control
Adequate arrangements
Proportionality principle
Come citare
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##plugins.generic.dates.published## 2026-06-13
Abstract
Purpose. The paper analyzes complexity as a critical factor for the survival and development of SMEs, proposing the adoption of management control systems — within the legal framework of «adequate organizational arrangements» — as a lever to mitigate and manage it proportionally to the nature and size of the enterprise.
Design/methodology/approach. The study employs a systemic conceptual framework: it clarifies the construct of complexity (both technical and mental), identifies its causes and evolution, and maps its links with the organization and the environment. It then translates these principles into an operational path for SMEs: an initial check-up of existing tools, a gradual and combined selection of control levers, and the application of the proportionality principle.
Findings. The study shows that adopting management control systems proportional to the size and nature of SMEs enables timelier detection of economic and financial imbalances, improves the quality of managerial decisions, and reduces the risk of business crisis. The analysis also indicates that a systemic, graduated approach to control levers facilitates practical implementation, minimizes organizational costs, and strengthens business continuity, employment, and protection of invested capital.
Practical and Social implications. For SMEs, adopting «adequate arrangements» means making the detection of economic and financial imbalances more timely, improving decision quality, and reducing the risk of crisis, with positive effects on business continuity, employment, and the preservation of invested capital. Success also requires cultural and leadership interventions to overcome organizational resistance and skill gaps, all in line with the availability of financial resources.
Originality of the study. The paper integrates the regulatory framework on «adequate arrangements» with a systemic and operational managerial perspective, offering SMEs a flexible, scalable, and realistically implementable behavioral model. Its originality lies in demonstrating how knowledge, rationality, and flexibility can be translated into a proportionate management control design capable of transforming apparent complexity into actuality.
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Copyright (c) 2026 Francesco Manca