Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies

Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption of operating budgets as well as seven other management accounting systems. We find that our proxies...

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Veröffentlicht in:	The Accounting review 2005-10, Vol.80 (4), p.1039-1068
Hauptverfasser:	Antonio Davila, Foster, George
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting systems Business accounting Business management Business structures Capital expenditures Cash budgets Chief executive officers Consumer goods industries Decision analysis Early adopters Employees Enterprises Executives Financial analysis Financial management Financial performance Funding Management accounting Operating budgets Responsibility accounting Small and medium sized enterprises Start up firms Startups Studies Venture capital
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