Strauss, Erik R.; Nevries, Pascal; Weber, Juergen - In: Journal of Accounting & Organizational Change 9 (2013) 2, pp. 155-187
Purpose – This study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better understand reasons for introducing MCS and the reciprocity between the parts of the firm's overall MCS package....
