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| Tekijä: | Davila, A. Foster, G. Mu, L. |
| Otsikko: | Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies |
| Lehti: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.322-347 |
| Asiasana: | management control control systems product development innovation managers budget projects |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the adoption of management control systems (hereafter as: MCS) in product development, in which innovation plays a major role. A sample of 69 early-stage entrepreneurial companies is used and seven different systems are examined. Results indicate, among others, that certain events lead managers to adopt the systems and address the challenges they face, and that the reason-for-adoption is associated with the on-time dimension of product development performance. |
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