Gomez-Conde, Jacobo and Lopez-Valeiras, Ernesto and Malagueño, Ricardo 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. DOI https://doi.org/10.1080/00014788.2021.1986365
Gomez-Conde, Jacobo and Lopez-Valeiras, Ernesto and Malagueño, Ricardo 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. DOI https://doi.org/10.1080/00014788.2021.1986365
Gomez-Conde, Jacobo and Lopez-Valeiras, Ernesto and Malagueño, Ricardo 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. DOI https://doi.org/10.1080/00014788.2021.1986365
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 |
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Additional Information: | Source info: Accounting and Business Research |
Uncontrolled Keywords: | management control systems; incubated start-ups; business incubators; innovation; strategy |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 23 Feb 2024 10:53 |
Last Modified: | 28 Jun 2024 15:03 |
URI: | http://repository.essex.ac.uk/id/eprint/37057 |
Available files
Filename: Gomez-Condeetal2021MCSinIncubatorsvApril2021ResearchGate.pdf
Licence: Creative Commons: Attribution-Noncommercial 4.0