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Abstract Based upon the framework of integrated information systems, thischapter aims to investigate the linkage between organizational evolution and thedevelopment of the infrastructure for management accounting in a specific context.The chapter analyses how the management accounting system is implemented, andthe main strengths and weaknesses of the adopted solution, within Kibernetes RC,a software house belonging to a leading Italian group focused on public agencies.The software house has been committed in the last 2 years to the internal developmentof a specific management accounting system to drive the change from asmall entity based on a centralized decision making model toward a medium-sizedorganization based on empowerment and delegation. Though findings derivingfrom the case study cannot be generalized, they provide insights in relation to thesuitability of IS to achieve desirable effects of economic performance and socialchange within the organization.
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