The emergence of management controls in an entrepreneurial company

Type of content
Journal Article
Thesis discipline
Degree name
Publisher
Wiley
Journal Title
Journal ISSN
Volume Title
Language
en
Date
2019
Authors
Kober R
Li D
Akroyd, Chris
Abstract

The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion.

Description
Citation
Akroyd C, Kober R, Li D (2019). The emergence of management controls in an entrepreneurial company. Accounting and Finance. 59(3). 1811-1839.
Keywords
Complementarity, Culture, Entrepreneurial companies, Management control package, Organisational lifecycle
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
1402 Applied Economics
1501 Accounting, Auditing and Accountability
1502 Banking, Finance and Investment
Fields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350704 - Entrepreneurship
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
Rights
All rights reserved unless otherwise stated