{"title":"管理控制系统在初创企业中的实施:文献综述","authors":"R. Castro","doi":"10.18800/CONTABILIDAD.201701.006","DOIUrl":null,"url":null,"abstract":"The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2017-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura\",\"authors\":\"R. Castro\",\"doi\":\"10.18800/CONTABILIDAD.201701.006\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.\",\"PeriodicalId\":40609,\"journal\":{\"name\":\"Contabilidad y Negocios\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2017-11-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contabilidad y Negocios\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18800/CONTABILIDAD.201701.006\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contabilidad y Negocios","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18800/CONTABILIDAD.201701.006","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura
The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.
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