The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature

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 re...

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Main Author:	Raúl González Castro
Format:	Article
Language:	Spanish
Published:	Pontificia Universidad Católica del Perú 2017-11-01
Series:	Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Subjects:	Sistemas de control de gestión emprendimiento revisión de la literatura start-up
Online Access:	http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19352

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spelling	doaj-04bd8359d8414f26b26db3a37c6db0ec2020-11-25T03:19:58ZspaPontificia Universidad Católica del PerúContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas1992-18962221-724X2017-11-011223789518424The Implementation of Management Control Systems in Start-Up Companies: A Review of the LiteratureRaúl González Castro0Cámara de Comercio, Industria y Servicio de OurenseThe 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.http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19352Sistemas de control de gestiónemprendimientorevisión de la literaturastart-up
collection	DOAJ
language	Spanish
format	Article
sources	DOAJ
author	Raúl González Castro
spellingShingle	Raúl González Castro The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas Sistemas de control de gestión emprendimiento revisión de la literatura start-up
author_facet	Raúl González Castro
author_sort	Raúl González Castro
title	The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature
title_short	The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature
title_full	The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature
title_fullStr	The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature
title_full_unstemmed	The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature
title_sort	implementation of management control systems in start-up companies: a review of the literature
publisher	Pontificia Universidad Católica del Perú
series	Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
issn	1992-1896 2221-724X
publishDate	2017-11-01
description	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.
topic	Sistemas de control de gestión emprendimiento revisión de la literatura start-up
url	http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19352
work_keys_str_mv	AT raulgonzalezcastro theimplementationofmanagementcontrolsystemsinstartupcompaniesareviewoftheliterature AT raulgonzalezcastro implementationofmanagementcontrolsystemsinstartupcompaniesareviewoftheliterature
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The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature

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