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Gomez-Conde, Jacobo, Lopez-Valeiras, Ernesto, Malagueño, Ricardo 
ORCID: https://orcid.org/0000-0002-1481-6487 and Gonzalez-Castro, Raul
(2023)
Management control systems and innovation strategies in business-incubated start-ups.
Accounting and Business Research, 53 (2).
pp. 210-236.
ISSN 0001-4788
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Abstract
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.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | management control systems,incubated start-ups,business incubators,innovation,strategy,innovation,management control systems,incubated start-ups,strategy,business incubators,business, management and accounting (miscellaneous),accounting ,/dk/atira/pure/subjectarea/asjc/1400/1401 |
| Faculty \ School: | Faculty of Social Sciences > Norwich Business School |
| UEA Research Groups: | Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods |
| Related URLs: | |
| Depositing User: | LivePure Connector |
| Date Deposited: | 28 Aug 2021 00:09 |
| Last Modified: | 08 Dec 2023 01:19 |
| URI: | https://ueaeprints.uea.ac.uk/id/eprint/81251 |
| DOI: | 10.1080/00014788.2021.1986365 |
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