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The use of management accounting techniques in industry

Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis

This study reviews the paradox of why management accounting (MA), generally seen as a set of static and formal practices to organize and control large established companies, can be helpful in a dynamic and unstructured startup environment. The study reviews current knowledge on MA in startup companies, highlights similarities and gaps in the literature, and provides implications for future research and theory development. While MA implies potential benefits for large established companies, studies have rarely addressed its role in young and small startups. The purpose of this review is to understand the paradox and provide a structured overview of existing knowledge. A systematic literature search yielded 69 empirical papers in 27 journals. Drawing on the results of a transparent two-step coding process, this study proposes 20 novel second-level constructs around the types of MA, their antecedents, and their consequences to provide a more nuanced and broader conceptualization of MA in startups. The main results show that in discussing MA, the literature mainly refers to business planning, accounting-based management control activities, and financial accounting. MA can be of value for startups because it provides tools to overcome difficulties arising from company growth and to reduce the information gap with external partners. Moreover, the quality of definitions that describe theoretical constructs seems weak. As the empirical literature on this topic is very concentrated, indicates a poor quality of theoretical construct definitions, and lacks a clear understanding of what MA really does in startups, future research and theory development are warranted.

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How management accounting can be helpful for startup companies

................................................................................................................................................................... II Acknowledgment ................................................................................................................................................. IV LIST OF TABLES ................................................................................................................................................ VIII Chapter 1: Introduction ......................................................................................................................................

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The use of management accounting techniques in industry

Citations

Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis

How management accounting can be helpful for startup companies

The impact of privatisation on management accounting control systems :a case study of two Saudi Arabian privatised companies

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