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    Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups (2021)

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    Type of Content
    Journal Article
    UC Permalink
    https://hdl.handle.net/10092/102844
    
    Publisher's DOI/URI
    http://doi.org/10.1108/jaoc-04-2021-0052
    
    Publisher
    Emerald
    ISSN
    1832-5912
    Language
    en
    Collections
    • Business: Journal Articles [311]
    Authors
    Frare AB
    Cruz APCD
    Lavarda CEF
    Akroyd, Chris cc
    show all
    Abstract

    Purpose: This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance.

    Design/methodology/approach: The authors collected survey data from a sample of 100 Brazilian startups who had exited technology-based parks and incubators. The authors used two data analysis techniques, namely, partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA).

    Findings: The findings show that cultural and planning controls were the only two MCS elements that were included in all high-performing startup firms’ MCS packages. The authors also found that EO has a positive influence on firm performance through the MCS package.

    Research limitations/implications: The mixed-method approach allowed for a holistic view of the analyzed phenomenon. PLS-SEM analysis was applied to the symmetric relationships between the proposed relationships while fsQCA was used to analyze the asymmetric combinations between EO dimensions and MCS package elements, which promoted high firm performance.

    Practical implications: The authors show how different combinations of MCS elements form a package, mediating EO, which can enable high performance.

    Originality/value: Using fsQCA and PLS-SEM, the authors were able to better understand the important role that MCS package adoption has on a startups’ performance and provide new evidence regarding the interface between MCS and EO. This extends the understanding of the importance that cultural and planning controls have in an MCS package to support startup performance.

    Citation
    Frare AB, Cruz APCD, Lavarda CEF, Akroyd C (2021). Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups. Journal of Accounting & Organizational Change. ahead-of-print(ahead-of-print).
    This citation is automatically generated and may be unreliable. Use as a guide only.
    Keywords
    Management control system; MCS Package; Entrepreneurial orientation; Performance; Startup; Cultural control; Planning control; Survey; fsQCA; Brazil
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350704 - Entrepreneurship
    35 - Commerce, management, tourism and services::3503 - Business systems in context::350303 - Business information systems
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
    Rights
    All rights reserved unless otherwise stated
    http://hdl.handle.net/10092/17651

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