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

页码：210 / 236

页数：27

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