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 of communication and social reporting such as driver of society development process in order to allow Small and Medium Size Italian Enterprises (SMEs) to become large and considerable in the national and international business system. The research work explores accountability system role making Italian SMEs considerable on national and international scale. To define a SME as global, the paper will compare internationalization indicators with the levels of accountability that a company can reach reporting and highlighting any correlations. The main purpose is to suggest a definition of small, medium and large company closely connected to their competitiveness capability, not necessary through quantitative parameters. From this point of view, large companies - not necessary great - are those which play a decisive role on a national and international scale.