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| Author: | Davila, T. |
| Title: | An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms |
| Journal: | Accounting, Organizations and Society
2005 : APR, VOL 30:3, p. 223-248 |
| Index terms: | Company growth Management accounting Management control Small business |
| Language: | eng |
| Abstract: | This article uses existing management control theory and examines how management control systems are adopted within growing companies. Multiple variables as drivers of the emergence of management control systems are found. These variables include the size of the organization, age, the replacement of the founder as CEO, and the existence of outside investors. |
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