The adoption of management control systems by start-ups: Internal factors and context as determinants

Crespo, Nuno Fernandes; Rodrigues, Ricardo; Samagaio, António; Silva, Graça Miranda

doi:10.1016/j.jbusres.2018.11.020

Cited by 49 publications

(97 citation statements)

References 27 publications

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“…Its use is aimed at serving operational activities and surviving in the market, which depend on its objectives, strategies and context. Crespo et al (2019) noted in their research that startups do not adopt formal MCSs. Oyadomari, Cardoso, Silva and Perez (2010) investigated the conflict between innovation and the use of diagnostic and interactive control by innovative companies, but noticed its absence due to the fact that innovation is a permanent value of these organizations.…”

Section: Application Of Funds By Funding Providers and The Use Of The Mcsmentioning

confidence: 98%

“…The MCS package can favor communication between companies, as resource provider and investee, and assist new ventures in obtaining the necessary resources from corporate investors (Lin et al, 2017). Crespo et al (2019), in a sample of high-tech and knowledgeintensive startups from Portugal and Norway, found out that different causal paths lead to high standards degrees of the MCS package adoption. Thus the first hypothesis was formulated:…”

Section: Theoretical Framework and Hypotheses 21 Application Of Funds By Funding Providers And The Design Of The Mcsmentioning

confidence: 99%

“…The results confirmed that transformational leadership is an antecedent of the interactive use of the MCS and the belief system. Crespo et al (2019) focused on antecedents of cultural context, strategy, organizational structure and performance, in the adoption of MCS by high-tech startups. The results indicated that strategy and past performance are important antecedents.…”

Section: Application Of Funds By Funding Providers and The Use Of The Mcsmentioning

confidence: 99%

“…The results of this study can contribute to the development of the theory on MCS, from the perspectives of design and use of control systems, mainly in this field (Davila et al, 2015). For the organizational practice, it was sought to contribute to a theoretical model that advances the understanding of the adoption of MCS by startup companies, whose approach still lacks conclusive empirical evidence (Crespo et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Reflexes of Application of Funds on the Design and Use of the Management Control System

Theiss¹,

Beuren

2020

CGG

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Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups. Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers. Originality/Relevance: The research shows that the application of funds by funding providers is directly related to all the design variables of the MCS and only to the boundary system regarding the use of the MCS. This denotes the relevance of analyzing the effects of application of funds on the design and use of the MCS in startups. Results: The survey results show a direct effect on the relationship between application of funds by funding providers and the variables of the MCS design (planning, cybernetic, administrative and cultural controls). The direct effect on the relationship with the use of the MCS (diagnostic, interactive beliefs and boundary control systems) was found only for the boundary system. Mediation indicated stronger relationships between the use of the MCS and planning and cultural controls, while cybernetic and administrative controls did not mediate with all variables. Theoretical/Methodological contributions:The study contributes to the literature on the design and use of the MCS, consonant with application of funds by funding providers, from a theoretical model.

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Section: Application Of Funds By Funding Providers and The Use Of The Mcsmentioning

confidence: 98%

Section: Theoretical Framework and Hypotheses 21 Application Of Funds By Funding Providers And The Design Of The Mcsmentioning

confidence: 99%

Section: Application Of Funds By Funding Providers and The Use Of The Mcsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Reflexes of Application of Funds on the Design and Use of the Management Control System

Theiss¹,

Beuren

2020

CGG

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“…Se observa en la Tabla 7 la incidencia positiva y significativa al 5% de la amplitud de la información, en los factores clave del éxito competitivo de las cooperativas (β: 0.207, p-valor: 0.033). Coherente con los planteamientos de Thomsen (1995), Weiss et al (2008), Twedt (2016), Cruz-Cázares et al 2018, Crespo et al (2019), estos resultados sugieren la contribución de la amplitud, agregando valor en la utilidad de la información generada por la contabilidad de gestión en la toma de decisiones, afectando positivamente los factores clave del éxito competitivo de las cooperativas. En este sentido, se acepta la H 1 .…”

Section: Tabla 4 Escalas Utilizadas En La Medición De Las Variablesunclassified

Contabilidad de gestión: efecto en los factores clave del éxito competitivo en el sector cooperativo

2020

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Las cooperativas cobran cada vez más relevancia por su participación en el mercado y para ser competitivas, sus directivos deben sortear las exigencias de entornos dinámicos, tomando decisiones a partir de información extensa, ambigua y cambiante. Por otro lado, se entiende a la contabilidad de gestión como la herramienta que apoya a la gerencia en este proceso, sin embargo, en la literatura no existe claridad sobre su contribución a la competitividad. En consecuencia, el objetivo es explicar la incidencia de las dimensiones de la contabilidad de gestión en los factores clave del éxito competitivo de las cooperativas multiactivas. Para ello, se desarrolla una investigación de enfoque cuantitativo, alcance explicativo y diseño no experimental-transeccional de campo. Se aplicó un cuestionario con escala ordinal tipo Likert de seis opciones a 126 gerentes. Los resultados demuestran una influencia positiva de la amplitud, oportunidad e integración y negativa de la agregación de la información contable. Se concluye que, de manera general la contabilidad de gestión contribuye a la competitividad de las cooperativas multiactivas; sin embargo, resulta relevante la relación inversa de la agregación, la cual puede ser explicada tentativamente por la complejidad de este proceso, exigencia de tecnología especializada para tal fin y alta participación de micros y pequeñas empresas en la muestra, más sensibles a los altos costos de implementación. La implicación de estos resultados sugiere analizar la relación negativa de la agregación en los factores clave del éxito competitivo en el contexto de este estudio.

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Non‐bank financing of small and medium size firms in developing economies: Effect of management control systems including large firm affiliation

Nketia

Asare

Ampofo

2023

J Corp Accounting Finance

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This study investigates the relationship between Management Control Systems (MCS) of Small to Medium Size Enterprise (SME) and how that can sway financing of working capital (short‐term) and long‐term assets by non‐bank sponsors/investors. Based on the World Bank enterprise survey, we examined elements within the data that we classified as key components of management control mechanisms that can affect the effective running of SMEs to attract non‐bank financing. We developed six hypotheses to test the vigor of the association of financial report systems and/or subsidiaries status of SMEs and the financing of working capital and/or long‐term assets by non‐banks. The results of our tests illustrate that generally firms with sound financial systems and/or that are subsidiaries of a parent company entice non‐banks sponsors to finance the working capital and long‐ term assets of SMEs. This study contributes to the financing literature by examining MCS employed by non‐banks to extend financing to SMEs.

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The adoption of management control systems by start-ups: Internal factors and context as determinants

Cited by 49 publications

References 27 publications

Reflexes of Application of Funds on the Design and Use of the Management Control System

Reflexes of Application of Funds on the Design and Use of the Management Control System

Contabilidad de gestión: efecto en los factores clave del éxito competitivo en el sector cooperativo

Non‐bank financing of small and medium size firms in developing economies: Effect of management control systems including large firm affiliation

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