A calculative culture (CC) conveys the way managers use analytical models and numbers for decision-making. We investigate whether this concept holds the potential to become a contextual variable in research on Management Control Systems (MCS) because CC arguably relates to the design and use of...

The recent financial and economic crisis has brought back the attention to studying the characteristics of surviving firms and those exiting the market. Among these characteristics the access to finance has received large attention, since the economic crisis decreased the availability of finance...