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Entrepreneurial Ecosystems As Amplifiers of The Lean Startup Philosophy - Management Control Practices In Earliest-Stage Startups
Entrepreneurial ecosystems play a key role in the development of startups by not only providing support - such as flexible office space and access to skilled employees, mentors and investors - but moreover by promoting concrete ideals about 'good' entrepreneurship. In our empirical analysis of management control systems (MCSs) in earliest-stage startups, we witness a strong influence of such ideals - above all the Lean Startup philosophy - on the MCSs analyzed. Building on cross-sectional field study data resulting from a comprehensive field-immersion strategy and 50 interviews with key actors in an entrepreneurial ecosystem as well as with founder-managers of startups, we consider the entre...
Governance of Ventures
In times of disruption, venturing becomes a key source of value creation. As new opportunities emerge and existing models fade, entrepreneurs, corporates and investors are eager to explore and exploit those opportunities. Venture governance, i. e. defining, implementing and following a fit-for-purpose model to provide direction and control in the best interest of all stakeholders, plays a crucial role in enabling and ensuring entrepreneurial value creation. This book presents twelve perspectives on the governance of ventures, bringing together viewpoints from both practitioners and academics. It provides practical insights, introduces new perspectives and invites the reader - whether a member of a venture board, an entrepreneur or an investor - to reflect on their own approaches to venture governance.
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation
Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a more peripheral position within the innovation-based field. We regard accounting innovations as strategic action fields, in which core and peripheral actors interact to shape the trajectory of the innovation. In contrast to core actors, peripheral actors only weakly identify with the innovation-based field and often occupy a core position in some other industry, professional, and/or geographical field. Given their embeddedness in these other field...
Governance of Ventures
In times of disruption, venturing becomes a key source of value creation. As new opportunities emerge and existing models fade, entrepreneurs, corporates and investors are eager to explore and exploit those opportunities. Venture governance, i. e. defining, implementing and following a fit-for-purpose model to provide direction and control in the best interest of all stakeholders, plays a crucial role in enabling and ensuring entrepreneurial value creation. This book presents twelve perspectives on the governance of ventures, bringing together viewpoints from both practitioners and academics. It provides practical insights, introduces new perspectives and invites the reader - whether a member of a venture board, an entrepreneur or an investor - to reflect on their own approaches to venture governance.
Managing in Dynamic Business Environments
This timely and innovative book focuses on budgeting control and ongoing Beyond Budgeting trends and its consequences for the organization.
A Taxonomy of the Perceived Benefits of Accrual Accounting and Budgeting
Accrual Output-Based Budgeting (AOBB) in government has been disputed intensely among academics and practitioners. While normative, conceptual, or theory-based literature made promising claims about which benefits can be expected from reforming government accounting and budgeting, recent empirical research finds that at least some of these expectations have been massively overstated. The observed gap between promises and reality poses the question for the true benefits anew. Basing our analysis on practitioners' judgment, we suggest a general and prioritized landscape of perceived benefits (taxonomy). Our findings are derived from 42 interviews conducted in the context of two German federal states. Mapping our results to prior claims in the literature, we reveal that the practitioners interviewed do not see upsides in areas that former research deems to be important while other and previously not emphasized areas, such as mindset changes, seem to convince in practical life. The results of our analysis offer a profound basis for further exploration of the benefits and/or even cost/benefit evaluations.
Management Control as Temporal Structuring
This chapter discusses the relationship between management control and time in organizations. Based on a literature review, we suggest that management control is, to an important extent, the control of organizational time. We show how different forms of control affect the temporal structures of organizational practices and how they influence actors' degrees of autonomy. We then apply these ideas to the case of budgeting practice. We consider the practitioner discourse on budgeting and suggest that, at its core, this discourse is motivated by concerns related to time and temporal structuring. For example, in the Beyond Budgeting debate, a key issue is how management control systems can be organized so as to meet the real-time needs of managers. We draw from this example to outline, in more general terms, what “getting the timing right” in management control might mean.
