Object structure
Title:

Management control for start-up companies – fragmented efforts or a unified framework?

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Dyczkowski, Tomasz ; Dyczkowska, Joanna

Subject and Keywords:

management control ; start-up company ; controlling ; przedsiębiorstwa start-up

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 76-92

Abstrakt:

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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.06

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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