TitleThe emergence of management controls in an entrepreneurial company
Publication TypeJournal Articles
Year of Publication2019
AuthorsAkroyd, C, Kober, R, Li, D
JournalAccounting and Finance
Volume59
Issue3
Pagination1805-1833
Date Published2019
KeywordsAccounting, Doctoral Program
Abstract

The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion.

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