Management control systems and innovation strategies in business-incubated start-ups

被引：12
|
作者：
Gomez-Conde, Jacobo [1 ]
Lopez-Valeiras, Ernesto [2 ]
Malagueno, Ricardo [3 ]
Gonzalez-Castro, Raul [4 ]
机构：
[1] Univ Autonoma Madrid, Dept Contabilidad, Madrid, Spain
[2] Univ Vigo, Dept Econ Financeira & Contabilidade, ECOBAS, Orense, Spain
[3] Univ East Anglia, Norwich Business Sch, Norwich, Norfolk, England
[4] Spanish Chamber Commerce Ourense, Orense, Spain
来源：
ACCOUNTING AND BUSINESS RESEARCH | 2023年 / 53卷 / 02期
关键词：
management control systems; incubated start-ups; business incubators; innovation; strategy; TESTING CONTINGENCY HYPOTHESES; PERFORMANCE-MEASUREMENT; EXPLOITATIVE INNOVATION; ACCOUNTING SYSTEMS; FIRM PERFORMANCE; IMPACT; STAGE; SERVICES; ADOPTION; DESIGN;
D O I：
10.1080/00014788.2021.1986365
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.
引用
收藏
页码：210 / 236
页数：27
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