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The emergence of management controls in an entrepreneurial company

The emergence of management controls in an entrepreneurial company The 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

The emergence of management controls in an entrepreneurial company

Accounting & Finance , Volume 59 (3) – Sep 1, 2019

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References (78)

Publisher
Wiley
Copyright
Accounting and Finance © 2019 AFAANZ
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/acfi.12477
Publisher site
See Article on Publisher Site

Abstract

The 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.

Journal

Accounting & FinanceWiley

Published: Sep 1, 2019

Keywords: ; ; ; ;

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