The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature

Authors

  • Raúl González Castro Cámara de Comercio, Industria y Servicio de Ourense

Keywords:

Management control systems, entrepreneurship, literature review, start up

Abstract

The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.

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Author Biography

  • Raúl González Castro, Cámara de Comercio, Industria y Servicio de Ourense

    Licenciado en Economía por la Universidad de Santiago de Compostela. Magíster en Gestión de proyectos y gestión ambiental por la Universidad Santiago de Compostela. Responsable de Calidad, medioambiente y estudios económicos de la Cámara Oficial de Comercio, Industria y Servicios de Ourense.

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Published

20-11-2017

Issue

Vol. 12 No. 23 (2017)

Section

Management Accounting

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature. (2017). Contabilidad Y Negocios, 12(23), 78-95. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19352