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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
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Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Management Control Practices and Professional-KIBS in Private Equity Field


Author(s): Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli

Citation: Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli, (2020) "Management Control Practices and Professional-KIBS in Private Equity Field," Journal of Accounting and Finance, Vol. 20, ss. 6, pp. 143-154

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper analyses a case study through a managerialist approach in order to investigate how private equity (PE) employs management control (MC) practices to support the knowledge transfer between professional-knowledge intensive business services (P-KIBS) and small and medium enterprises (SMEs). Furthermore, the paper highlights how SMEs face difficulties or barriers when adopting shareholder-oriented MC practices. Findings describe how PE works in a SME to reduce fails in shareholder-oriented MC practices due to limited resources and shortage of managerial expertise and how such practices are used by SME’s top management or entrepreneurs to better estimate the effects of a partnership with PKIBSs and monitor their development.