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

    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.

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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Published

2017-11-20

How to Cite

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

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.