Le piccole imprese italiane e le procedure di allerta della crisi

This paper aims to analyze the problems related to the introduction of the crisis alert procedures in small Italian companies. To this end, two main topics of investigation are developed: a) fistly, the reconstruction, on a statistical basis, of the segment of small businesses affcted by the new alert procedures; b) secondly, the peculiarities that the alert procedures present in the segment of small businesses, both with regard to the importance of the sector, and in relation to the role that the interpretive principles of Business Administration and Accounting assume for the good outcome of the new crisis monitoring system.