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The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation

Christoph Endenich (Department of Accounting and Management Control, ESSEC Business School, Cergy, France)
Maik Lachmann (Chair of Accounting and Management Control, Technical University of Berlin, Berlin, Germany)
Hanna Schachel (Chair of Accounting and Management Control, Technical University of Berlin, Berlin, Germany)
Joanna Zajkowska (Chair of Accounting and Management Control, Technical University of Berlin, Berlin, Germany)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 9 December 2022

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Abstract

Purpose

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).

Design/methodology/approach

This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.

Findings

The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.

Practical implications

The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.

Originality/value

This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.

Keywords

Acknowledgements

Disclosure Statement: The authors report there are no competing interests to declare.

Citation

Endenich, C., Lachmann, M., Schachel, H. and Zajkowska, J. (2022), "The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-06-2022-0087

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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