Management control systems and innovation strategies in business-incubated start-ups
研究了商业孵化初创企业中管理控制系统与创新战略的匹配对绩效的影响，发现财务控制配合探索式创新、非财务控制配合利用式创新能提升绩效。
We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.