Management Control Systems in Corporate Startups
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2018-08-29
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en
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Abstract
Until now, research on the design of management control systems (MCSs) in startups, and in particular corporate startups, has been limited. Drawing upon the notion of Malmi & Brown
(2008) that MCSs operate together as a package of interrelated mechanisms, the purpose of this research was to determine which combination of control mechanisms is appropriate for corporate startups and to provide empirical evidence regarding the design of MCSs in corporate startup companies. Embracing a broad conceptualization of management control, this research builds on six control constructs as proposed by Bedford & Malmi (2015) in developing a theoretical framework that represents an appropriate design of MCSs for corporate startups. This framework is empirically tested by conducting a qualitative multiple-case study in several corporate startups of Dutch network company Alliander. Findings show which combinations of control mechanisms are actually applied in practice, and in fact, all case companies apply another combination of control mechanisms. Differences and similarities between the cases are analyzed and related to the theoretical framework by conducting a cross-case analysis, from which the conclusion can be drawn that regarding six of the twenty-two control mechanisms, practice in all case companies corresponds with the theoretical framework.
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Faculteit der Managementwetenschappen