The focal firm was chosen because it allows an intensive examination of the
setting and supports a better understanding of how management accounting systems
can be implemented within an SME. The firm provides the researcher with a
two-fold perspective of analysis: (a) it represents, in some respects, a typical case,
being a suitable context in which to verify several theoretical issues outlined
above, and (b) at the same time it holds an intrinsic interest that made the case
essentially unique, because of specific variables which enable the firm to overcome
most of the critical challenges generally encountered by firms in the process of
implementation of a new IS.