The emergence of management controls in an entrepreneurial company
dc.contributor.author | Kober R | |
dc.contributor.author | Li D | |
dc.contributor.author | Akroyd, Chris | |
dc.date.accessioned | 2022-05-02T04:39:07Z | |
dc.date.available | 2022-05-02T04:39:07Z | |
dc.date.issued | 2019 | en |
dc.date.updated | 2022-01-11T02:55:39Z | |
dc.description.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. | en |
dc.identifier.citation | Akroyd C, Kober R, Li D (2019). The emergence of management controls in an entrepreneurial company. Accounting and Finance. 59(3). 1811-1839. | en |
dc.identifier.doi | http://doi.org/10.1111/acfi.12477 | |
dc.identifier.issn | 0810-5391 | |
dc.identifier.issn | 1467-629X | |
dc.identifier.uri | https://hdl.handle.net/10092/103613 | |
dc.language | en | |
dc.language.iso | en | en |
dc.publisher | Wiley | en |
dc.rights | All rights reserved unless otherwise stated | en |
dc.rights.uri | http://hdl.handle.net/10092/17651 | en |
dc.subject | Complementarity | en |
dc.subject | Culture | en |
dc.subject | Entrepreneurial companies | en |
dc.subject | Management control package | en |
dc.subject | Organisational lifecycle | en |
dc.subject.anzsrc | 1402 Applied Economics | en |
dc.subject.anzsrc | 1501 Accounting, Auditing and Accountability | en |
dc.subject.anzsrc | 1502 Banking, Finance and Investment | en |
dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350704 - Entrepreneurship | en |
dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting | en |
dc.title | The emergence of management controls in an entrepreneurial company | en |
dc.type | Journal Article | en |
uc.college | Service Unit | |
uc.department | Department of Accounting and Information Systems |
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