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Tekijä:Davila, T.
Otsikko:An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms
Lehti:Accounting, Organizations and Society
2005 : APR, VOL 30:3, p. 223-248
Asiasana:Company growth
Management accounting
Management control
Small business
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 259264
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