“…Abernethy & Brownell, 1997;Davila & Foster, 2005;Otley, 1999;Sandelin, 2008;Sandino, 2007). Nevertheless, more recently, a number of relevant studies have sought to analyze the practices of management control tools in start-ups (Bolisani & Bratianu 2017;Busco, Giovannoni, & Riccaboni, 2017;Elbashir, Collier, & Sutton, 2011;Ferreira & Otley, 2009;Magdaleno et al, 2017;Manyaeva, Piskunov, & Fomin, 2016;Strauß & Zecher, 2013;Voss & Brettel, 2014).…”