The emergence of management controls in an entrepreneurial company

dc.contributor.authorKober R
dc.contributor.authorLi D
dc.contributor.authorAkroyd, Chris
dc.date.accessioned2022-05-02T04:39:07Z
dc.date.available2022-05-02T04:39:07Z
dc.date.issued2019en
dc.date.updated2022-01-11T02:55:39Z
dc.description.abstractThe 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.citationAkroyd 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.doihttp://doi.org/10.1111/acfi.12477
dc.identifier.issn0810-5391
dc.identifier.issn1467-629X
dc.identifier.urihttps://hdl.handle.net/10092/103613
dc.languageen
dc.language.isoenen
dc.publisherWileyen
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectComplementarityen
dc.subjectCultureen
dc.subjectEntrepreneurial companiesen
dc.subjectManagement control packageen
dc.subjectOrganisational lifecycleen
dc.subject.anzsrc1402 Applied Economicsen
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrc1502 Banking, Finance and Investmenten
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350704 - Entrepreneurshipen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accountingen
dc.titleThe emergence of management controls in an entrepreneurial companyen
dc.typeJournal Articleen
uc.collegeService Unit
uc.departmentDepartment of Accounting and Information Systems
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