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Management Accounting Systems Adoption in Startup Companies
[Zavádění nástrojů manažerského účetnictví v nově vznikajících podnicích]

Author

Listed:
  • Jaroslav Wagner

Abstract

This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech companies and it controverts qualitative approach to appraisal of MAS adoption level.

Suggested Citation

  • Jaroslav Wagner, 2007. "Management Accounting Systems Adoption in Startup Companies [Zavádění nástrojů manažerského účetnictví v nově vznikajících podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(3), pages 92-95.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:3:id:239:p:92-95
    DOI: 10.18267/j.cfuc.239
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    More about this item

    Keywords

    Management accounting systems; Performance management; Budgeting; Manažerské účetní systémy; Řízení výkonnosti; Rozpočtování;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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