Description
The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes
on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical
literature devoted attention to the evolution of these systems over the lifecycle of firms [Moores and Yuen, Account.
Organizat. Soc. 26 (2001) 351]. This paper builds upon existing management control theory, mostly focused on
established organizations, and existing predictions based on extended field observations to explore how these systems
are adopted within growing firms.
doc_103290669.pdf
The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes
on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical
literature devoted attention to the evolution of these systems over the lifecycle of firms [Moores and Yuen, Account.
Organizat. Soc. 26 (2001) 351]. This paper builds upon existing management control theory, mostly focused on
established organizations, and existing predictions based on extended field observations to explore how these systems
are adopted within growing firms.
doc_103290669.pdf