Management Control Systems and Innovation Strategies in Business-Incubated Start-ups

Gomez-Conde, Jacobo, Lopez-Valeiras, Ernesto, Malagueño, Ricardo and Gonzalez Castro, Raul (2021) Management Control Systems and Innovation Strategies in Business-Incubated Start-ups. Accounting and Business Research. ISSN 0001-4788 (In Press)

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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. Using regression analyses, we find 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,business, management and accounting (miscellaneous) ,/dk/atira/pure/subjectarea/asjc/1400/1401
Faculty \ School: Faculty of Social Sciences > Norwich Business School
Depositing User: LivePure Connector
Date Deposited: 28 Aug 2021 00:09
Last Modified: 28 Aug 2021 00:09

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