Business Strategy and Ownership: How Do They Affect Management Accounting Innovations and Risk Management in Large Firms in Italy

The paper contributes to Management Accounting and Control (MA&C) research by considering MA innovations, rather than concentrating on traditional issues, such as modern cost measurement and risk management techniques to understand Management Accounting practices (MAPs)

This research aims to explore possible relations between firms characteristics, such as business strategy and ownership patterns as contextual contingent factors, and innovative Management Accounting (MA) and Risk Management (RM) techniques.