创业企业的管理控制系统和创新策略

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2021-11-09 DOI:10.1080/00014788.2021.1986365

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, Raul Gonzalez-Castro

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引用次数: 9

摘要

我们回应了最近的呼吁，即更好地了解管理控制系统（MCS）在小型初创企业中的影响。使用一个企业孵化的初创企业样本，我们检验了MCS和创新战略之间的一致性对绩效的影响。回归分析显示，当财务（非财务）MCS与强调探索性（开发性）创新策略相关时，表现更高。总的来说，这项研究有助于理解MCS和创新战略在企业孵化的初创企业中的偶然效应，以及对其结果和生存的影响。

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

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.

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.