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....

In the wake of the financial crisis of 2008/09, finance research has been criticized for an ineffective allocation of research efforts and a narrowing research focus. We address this discussion via a quantitative analysis of 4,064 articles published in the top four finance journals between 1988...

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....

Weitere Angaben Verfasser: Professor Dr. Dr. h.c. Jürgen Weber lehrt Controlling an der WHU - Otto Beisheim School of Management in Vallendar. Seine Devise ist: Nichts ist so gut für die Praxis wie eine gute Theorie. Jürgen Weber ist Herausgeber der Zeitschrift für Controlling & Management....