Drivers of management control systems in tourism start-ups firms

被引：10
|
作者：
Pavlatos, Odysseas [1 ]
机构：
[1] Univ Macedonia, Dept Accounting & Finance, Thessaloniki, Greece
来源：
INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT | 2021年 / 92卷
关键词：
Management control; Start-ups; Contingencies; Financial performance; Tourism entrepreneurship; PERCEIVED ENVIRONMENTAL UNCERTAINTY; ACCOUNTING SYSTEMS; PERFORMANCE; INNOVATION; ADOPTION; DESIGN; CONTEXT; IMPACT;
D O I：
10.1016/j.ijhm.2020.102746
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study examines the use of Management Control Systems (MCS) in travel and tourism start-ups. The study empirically examines 176 European tourism start-ups; data are collected via an online survey of start-up CEOs, and supplemented by financial statements of early-stage tourism firms. The results show that travel and tourism start-ups use formal systems for management control. We observe a relationship between the usage of these systems with specific internal and external environment characteristics. Finally, the results show that the historical financial performance of travel and tourism start-up firms affects MCS usage.
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页数：9
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