The Implementation of Management Control Systems in Start-Up Companies: A Review of the Literature

Abstract

The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.

Keywords

• Sistemas de control de gestión
• emprendimiento
• revisión de la literatura
• start-up