Management control systems in high-tech start-ups: An empirical investigation

摘要

The literature on management control systems (MCS) has challenged the traditional belief that their use restrains the entrepreneurial posture of start-ups. This literature relates the adoption of these systems by start-ups to internal and external contingency factors. The aims of this study are twofold: i) to explore how different causal conditions related to these factors combine in explaining the use of MCS, and ii) how these combinations of causal conditions differ when comparing the MCS that relate to planning with those that relate to evaluation.