The Italian SMEs in the global context: the accountability system role

The main purpose of this paper is to analyze critical and economic-financial tools ofcommunication and social reporting such as driver of society development process inorder to allow Small and Medium Size Italian Enterprises (SMEs) to become large andconsiderable in the national and international business system. The research workexplores accountability system role making Italian SMEs considerable on national andinternational scale. To define a SME as global, the paper will compareinternationalization indicators with the levels of accountability that a company canreach reporting and highlighting any correlations. The main purpose is to suggest adefinition of small, medium and large company closely connected to theircompetitiveness capability, not necessary through quantitative parameters. From thispoint of view, large companies - not necessay great - are those which play a decisiverole on a national and international scale.