Management control systems and innovation strategies in business-incubated start-ups

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, Raul Gonzalez-Castro

Research output: Contribution to journalArticlepeer-review

Abstract

We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.

Original languageEnglish
JournalAccounting and Business Research
Early online date9 Nov 2021
DOIs
Publication statusE-pub ahead of print - 9 Nov 2021

Keywords

  • Management control systems
  • Incubated start-ups
  • Business incubators
  • Innovation
  • Strategy
  • innovation
  • management control systems
  • incubated start-ups
  • strategy
  • business incubators

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