Management Control Systems in Post-Incubation: An Investigation of Closed Down High-Technology Start-Ups

Jochen Kerschenbauer, Roman Salinger, Daniel Strametz

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

Insufficient informal communication systems can lead to the first crisis (‘Crisis of Leadership’) for start-ups. Management Control Systems (MCS) are one way for high-technology start-ups to successfully overcome these problems. So far the literature has investigated the incubation of a start-up, but focused less on the post-incubation stage. This paper focuses on the use of MCS in post-incubation and, if failed start-ups agree, on how MCS are used. We conducted 14 semi-structured interviews for this purpose, to obtain our results. The overall conclusion is that the majority of the companies were closed down due to a combination of strategic, operative and financial reasons.
Original languageEnglish
Title of host publicationWorld Academy of Science, Engineering and Technology Conference Proceedings
Place of PublicationRome
Pages15 - 22
Volume10
Edition2
Publication statusPublished - May 2016

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