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

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 perf...

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Detalhes bibliográficos
Autores: Gómez Conde, Jacobo, Lopez-Valeiras, Ernesto, Malagueño, Ricardo, Gonzalez-Castro, Raul
Tipo de documento: artigo
Data de publicação:2021
País:España
Recursos:Universidad Autónoma de Madrid
Repositório:Biblos-e Archivo. Repositorio Institucional de la UAM
Idioma:inglês
OAI Identifier:oai:repositorio.uam.es:10486/713186
Acesso em linha:http://hdl.handle.net/10486/713186
https://dx.doi.org/10.1080/00014788.2021.1986365
Access Level:Acceso aberto
Palavra-chave:Business incubators
Incubated start-ups
Innovation
Management control systems
Strategy
Economía
Empresa
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spelling Management control systems and innovation strategies in business-incubated start-upsGómez Conde, JacoboLopez-Valeiras, ErnestoMalagueño, RicardoGonzalez-Castro, RaulBusiness incubatorsIncubated start-upsInnovationManagement control systemsStrategyEconomíaEmpresaWe 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 survivalWe also acknowledge financial contribution from the FUNCAS Foundation (EF001-2018), the Santander Financial Institute (2020), the Spanish Ministry of Science and Innovation (PID2019-104163RA-I00), the Spanish Ministry of Education and Science (ECO2016-77579-C3-3-P), Catedra UAM-Auditores Madrid, the Spanish Ministry of Science, Innovation and Universities (CAS18/00374), and the Madrid Government (within the framework of the multi-year agreement with the Universidad Autónoma de Madrid on Line 3: Excellence for University Staff - PRICIT).RoutledgeRoutledgeDepartamento de ContabilidadFacultad de Ciencias Económicas y Empresariales20212021-11-09research articlehttp://purl.org/coar/resource_type/c_2df8fbb1AMhttp://purl.org/coar/version/c_ab4af688f83e57aainfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10486/713186https://dx.doi.org/10.1080/00014788.2021.1986365reponame:Biblos-e Archivo. Repositorio Institucional de la UAMinstname:Universidad Autónoma de MadridInglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial 4.0 Internationalhttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccessoai:repositorio.uam.es:10486/7131862026-06-23T12:46:27Z
dc.title.none.fl_str_mv Management control systems and innovation strategies in business-incubated start-ups
title Management control systems and innovation strategies in business-incubated start-ups
spellingShingle Management control systems and innovation strategies in business-incubated start-ups
Gómez Conde, Jacobo
Business incubators
Incubated start-ups
Innovation
Management control systems
Strategy
Economía
Empresa
title_short Management control systems and innovation strategies in business-incubated start-ups
title_full Management control systems and innovation strategies in business-incubated start-ups
title_fullStr Management control systems and innovation strategies in business-incubated start-ups
title_full_unstemmed Management control systems and innovation strategies in business-incubated start-ups
title_sort Management control systems and innovation strategies in business-incubated start-ups
dc.creator.none.fl_str_mv Gómez Conde, Jacobo
Lopez-Valeiras, Ernesto
Malagueño, Ricardo
Gonzalez-Castro, Raul
author Gómez Conde, Jacobo
author_facet Gómez Conde, Jacobo
Lopez-Valeiras, Ernesto
Malagueño, Ricardo
Gonzalez-Castro, Raul
author_role author
author2 Lopez-Valeiras, Ernesto
Malagueño, Ricardo
Gonzalez-Castro, Raul
author2_role author
author
author
dc.contributor.none.fl_str_mv Departamento de Contabilidad
Facultad de Ciencias Económicas y Empresariales
dc.subject.none.fl_str_mv Business incubators
Incubated start-ups
Innovation
Management control systems
Strategy
Economía
Empresa
topic Business incubators
Incubated start-ups
Innovation
Management control systems
Strategy
Economía
Empresa
description 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
publishDate 2021
dc.date.none.fl_str_mv 2021
2021-11-09
dc.type.none.fl_str_mv research article
http://purl.org/coar/resource_type/c_2df8fbb1
AM
http://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10486/713186
https://dx.doi.org/10.1080/00014788.2021.1986365
url http://hdl.handle.net/10486/713186
https://dx.doi.org/10.1080/00014788.2021.1986365
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 4.0 International
http://creativecommons.org/licenses/by-nc/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 4.0 International
http://creativecommons.org/licenses/by-nc/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Routledge
Routledge
publisher.none.fl_str_mv Routledge
Routledge
dc.source.none.fl_str_mv reponame:Biblos-e Archivo. Repositorio Institucional de la UAM
instname:Universidad Autónoma de Madrid
instname_str Universidad Autónoma de Madrid
reponame_str Biblos-e Archivo. Repositorio Institucional de la UAM
collection Biblos-e Archivo. Repositorio Institucional de la UAM
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repository.mail.fl_str_mv
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