Management control systems and innovation strategies in business-incubated start-ups

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño and Raul Gonzalez-Castro

Accounting and Business Research, 2023, vol. 53, issue 2, 210-236

Abstract: We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.

Date: 2023
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DOI: 10.1080/00014788.2021.1986365

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