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The emergence of management controls in an entrepreneurial company

Author

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  • 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
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    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. Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
    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. 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.

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