@misc{Dyczkowski_Tomasz_Management_2018,
 author={Dyczkowski, Tomasz and Dyczkowska, Joanna},
 identifier={DOI: 10.15611/pn.2018.515.06},
 year={2018},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 76-92},
 language={eng},
 abstract={The rationality of implementing management control in start-ups has not been confirmed in research studies so far. On the contrary, it was suggested that formality may negatively affect innovativeness of a business. Despite a scarcity of positive evidence, the authors initiated research testing whether managers and employees witnessed benefits of MC to start-ups. The study was conducted on a sample of 45 enterprises. It showed, that although only 4 companies appointed a controller, over a half of the sample monitored effectiveness of work, production or services and installed cost or quality management. The start-ups appreciated use of non-financial ratios in their performance management. Finally, lower intensity of using MC methodology was not observed among the youngest companies},
 title={Management control for start-up companies – fragmented efforts or a unified framework?},
 type={artykuł},
 keywords={management control, start-up company, controlling, przedsiębiorstwa start-up},
}