Management control systems and innovation strategies in business-incubated start-ups

Gomez-Conde, Jacobo, Lopez-Valeiras, Ernesto, Malagueño, Ricardo ORCID: 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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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
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Depositing User: LivePure Connector
Date Deposited: 28 Aug 2021 00:09
Last Modified: 08 Dec 2023 01:19
DOI: 10.1080/00014788.2021.1986365


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