Management Control for Start-Up Companies - Fragmented Efforts or a Unified Framework?

• Autorzy: Tomasz Dyczkowski , Joanna Dyczkowska

Warianty tytułu

Kontrola zarządcza w przedsiębiorstwach typu start-up - oderwane działania czy jednolity system?

• Języki publikacji: EN

Abstrakty

EN

The rationality of implementing management control in start-ups has not been confirmed in research studies so far. On the contrary, it was suggested that formality may negatively affect innovativeness of a business. Despite a scarcity of positive evidence, the authors initiated research testing whether managers and employees witnessed benefits of MC to start-ups. The study was conducted on a sample of 45 enterprises. It showed, that although only 4 companies appointed a controller, over a half of the sample monitored effectiveness of work, production or services and installed cost or quality management. The start-ups appreciated use of non-financial ratios in their performance management. Finally, lower intensity of using MC methodology was not observed among the youngest companies.(original abstract)

Celowość wdrażania controllingu w start-upach nie została dotąd potwierdzona w badaniach. Wskazywano nawet, że formalizacja może wywierać negatywny wpływ na innowacyjność przedsiębiorstwa. Pomimo braku przesłanek literaturowych, autorzy podjęli badania służące weryfikacji czy menedżerowie i pracownicy start-upów dostrzegają korzyści płynące z controllingu. W badaniu wzięło udział 45 start-upów. Dostrzeżono, że choć jedynie 4 organizacje wyodrębniły stanowiska kontrolne, ponad połowa przedsiębiorstw monitorowała efektywność pracy, produkcji, świadczenia usług lub wdrożyła metodykę sterowania kosztami i jakością. Badane start-upy dostrzegały korzyści stosowania mierników niefinansowych. Młodsze start-upy stosowały metody controllingu w zakresie zbliżonym do jednostek starszych.(abstrakt oryginalny)

Słowa kluczowe

EN

Controlling; Startup

PL

Controlling; Przedsiębiorstwo typu start-up

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2018
• Numer: nr 515 Global Challenges of Management Control and Reporting
• Strony: 76--92

Twórcy

autor

Tomasz Dyczkowski

• Wrocław University of Economics, Poland

autor

Joanna Dyczkowska

• Wrocław University of Economics, Poland

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Identyfikatory

DOI

10.15611/pn.2018.515.06