Purpose

This study analyses how family-run businesses operating in the Italian food sector faced the ongoing COVID-19 pandemic that affected the global economy, with the support of management accounting systems.

Design/methodology/approach

The methodology used is based on a survey questionnaire conducted on Italian family firms involved in food business. Both qualitative and quantitative data were collected and analysed.

Findings

This study categorised the companies into three groups, according to their long-term orientation and the use of management accounting tools. The results highlight proactive versus passive companies that emphasise various recovery paths from the perspective of performance.

Research limitations/implications

Limitations refer to the attention on a single country and the sample size.

Practical implications

The main practical implication refers to management at different levels that should better understand how a clear long-term orientation can maintain the competitive position and pre-crisis performance.

Originality/value

This study examines the measures launched by companies to address challenges originating from the COVID-19 pandemic.

中文翻译：

---

管理会计系统以支持紧张事件：来自食品部门的证据

目的

这项研究分析了在意大利食品行业经营的家族企业如何在管理会计系统的支持下面对持续影响全球经济的COVID-19大流行。

设计/方法/方法

所使用的方法基于对从事食品业务的意大利家族企业进行的调查问卷。定性和定量数据均被收集和分析。

发现

根据长期定位和管理会计工具的使用，本研究将公司分为三类。结果强调了主动与被动的公司，它们从绩效的角度强调了各种恢复途径。

研究局限/意义

局限性是指对单个国家/地区的关注以及样本量。

实际影响

主要的实际含义是指不同级别的管理层应更好地理解明确的长期方向可以如何保持竞争地位和危机前表现。

创意/价值

本研究考察了公司为应对源自COVID-19大流行的挑战而采取的措施。