The literature on management control system (MCS) has challenged the traditional belief that their use restrains the entrepreneurial posture of start-ups. This literature relates the adoption of these systems by start-ups to internal and external contingency factors. The aims of this study are twofold: i) to explore how different causal conditions related to these factors combine in explaining the use of MCS, and ii) how these combinations of causal conditions differ when comparing the MCS that relate to planning with those that relate to evaluation.
Based on survey data from a sample of high-tech start-ups, this study seeks to meet these objectives through quantitative and qualitative research methods.
The findings contribute to a better understanding of the adoption of MCS by start-ups. The findings demonstrate the relevance of the configurational analytical technique when simultaneously exploring the internal and external factors that lead to adoption.

نویسندگان: António Samagaio, Nuno Fernandes Crespo, Ricardo Rodrigues

ژورنال: Journal of Business Research

سال انتشار: 2018

دانلود مقاله:

https://www.phdyar.ir/wp-content/uploads/2018/09/Management-control-systems-in-high-tech-start-ups-An-empirical-investigation.pdf