IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v59y2019i3p1805-1833.html
   My bibliography  Save this article

The emergence of management controls in an entrepreneurial company

Author

Listed:
  • Chris Akroyd
  • Ralph Kober
  • Danni Li

Abstract

The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion.

Suggested Citation

  • Chris Akroyd & Ralph Kober & Danni Li, 2019. "The emergence of management controls in an entrepreneurial company," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1805-1833, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1805-1833
    DOI: 10.1111/acfi.12477
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12477
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12477?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Graeme Harrison & Lu Jiao & Jinhua Chen, 2022. "Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 931-957, March.
    2. repec:eme:arjpps:arj-07-2020-0202 is not listed on IDEAS
    3. Fábio Frezatti & Diógenes de Souza Bido & Daniel Magalhães Mucci & Franciele Beck, 2022. "Essence taxonomy of Brazilian family businesses and conceptual implications for governance strategy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 813-849, September.
    4. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    5. Ippolito, Adelaide & Sorrentino, Marco & Guardato, Luisa & Marcello, Raffaele & Paolone, Giuseppe, 2024. "The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    6. Katarína ?ulková & Mária Jano?ková, 0000. "Use of Controlling in SMEs Management," Proceedings of Economics and Finance Conferences 14116022, International Institute of Social and Economic Sciences.
    7. Jenny Jing Wang, 2022. "The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 577-596, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1805-1833. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.