Reheul, Anne-Mie; Jorissen, Ann - In: Journal of Small Business and Enterprise Development 21 (2014) 3, pp. 470-488
Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises (SMEs)....