The adoption of informational proxies as an alternative to the absence of formal management control mechanisms in startups
DOI:
https://doi.org/10.5007/2175-8069.2023.e84137Keywords:
Innovation, Startups, Management Control, Informational ProxiesAbstract
The aim of this study was to understand how the startups management process occurs through the use of informational proxies as an alternative to the absence of formal mechanisms of management control. To achieve this objective, basic or generic qualitative research was adopted as a strategy. Seven entrepreneurs who had different basic and complementary backgrounds, as well as varied professional experiences were interviewed. Regarding the findings, it was observed that startups adopt informational proxies to be the foundation in the construction of organizational discourses. The identified proxies are usually derived from formal artifacts and which act as auxiliary tools for entrepreneurs/managers in the decision-making process and in aligning their actions with organizational objectives. Finally, the reports obtained and analyzed in this study showed that, if not all, most of the identified proxies contributed, according to their peculiarities, from the initial trajectory to the current moment of the business.
References
Abbade, E. B., Zanini, R. R. & Souza, A. M. (2012). Orientação para Aprendizagem, Orientação para Mercado e desempenho organizacional: evidências empíricas. Revista de Administração Contemporânea, 16(1), 118-136. https://doi.org/10.1590/S1415-65552012000100008
Akroyd, C., & Kober, R. (2020). Imprinting founders’ blueprints on management control systems, Management Accounting Research, 46, 1-18. http://doi.org/10.1016/j.mar.2019.07.002
Andrade, R. O. B., & Amboni, N. (2010). Estratégias de gestão: processos e funções do administrador. Rio de Janeiro: Elsevier, 266.
Anthony, R. N., & Govindarajan, V. (2008). Sistemas de controle gerencial. 12. ed. São Paulo: McGraw- Hill.
Becker, B. E., Huselid, M. A. & Ulrich, D. (2001). Gestão Estratégica de Pessoas com “Scorecard”. Rio de Janeiro: Campus.
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12-30. https://doi.org/10.1016/j.mar.2015.04.003
Bethlem, A. S. (2009). Estratégia empresarial: conceitos, processos e administração estratégica. 6. ed. São Paulo: Atlas.
Calvo, J. M. (2020). Plano de investimento: Aprenda a fazer o seu. Disponível em https://www.palestrafinanceira.com.br/blog/2020/06/09/plano-de-investimento-empresarial/. Acesso em: 24/01/2021.
Carraro, W. B. W. H., Meneses, R. & Brito, C. (2018). Combining Categories of Management Control Tools for High Performance of Start-ups. Review of Business Management, 21(4), 861-878. https://doi.org/10.7819/rbgn.v21i5.4022
Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61, 16-35.
Costa, M. A. S., Guerino, G. C., Leal, G. C. L., Balancieri, R., & Galdamez, E. V. C. (2021). Exploring performance measurement practices in Brazilian startups. Total Quality Management & Business Excellence, 1-27. https://doi.org/10.1080/14783363.2021.1884063
Crespo, N. F.; Rodrigues, R.; Samagaio, A.; Silva, G. M. (2019). The adoption of management control systems by start-ups: Internal factors and context as determinants. Journal of Business Research, 101, 875-884. https://doi.org/10.1016/j.jbusres.2018.11.020
Daciê, F. P., Espejo, M. M. S. B., Gimenez, F. A. P. & Camacho, R. R. (2017). Os Semelhantes Se Diferem? Características Determinantes Do Uso De Controles Gerenciais Em Empresas Que Compartilham O Mesmo Ambiente Institucional. Revista De Administração, 52(3), 341-352. https://doi.org/10.1016/j.rausp.2017.05.006
Davila, A., & Foster, G. (2005). Management accounting systems adoption decisions: Evidence and performance implications from early?stage/startup companies. The Accounting Review, 80(4), 1039-1068. https://doi.org/10.2308/accr.2005.80.4.1039
Davila, A., & Foster, G. (2007). Management control systems in early?stage startup companies. The Accounting Review, 82(4), 907-937. https://doi.org/10.2308/accr.2007.82.4.907
Davila, A., Foster, G. & Jia, N. (2015). The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence. European Accounting Review, 24(2), 207-239. https://doi.org/10.1080/09638180.2014.965720
Davila, A., Foster, G., & Jia, N. (2010). Building sustainable high-growth startup companies: Management systems as an accelerator. California Management Review, 52(3), 79-105. https://doi.org/10.1525/cmr.2010.52.3.79
Dullius, A., & Schaeffer, P. (2016). As capacidades de inovação em startups: Contribuições para uma trajetória de crescimento. Revista Alcance. 23. https://doi.org/alcance.v.23n.1.p34-50
Feuser, H. O. L., Daciê, F. P. & Espejo, M. M. S. B. (2016). O Uso de Proxies de Controle Gerencial em Micro e Pequenas Empresas Gerenciadas por Mulheres. Anais do XVI International Conference in Accounting, São Paulo.
Fischmann, A. A., & Almeida, M. I. R. (2007). Planejamento Estratégico na Prática. 2. ed. São Paulo: Atlas.
Flores, J. (1994). Aproximación interpretativa al contenido de la información textual. In: Analisis de datos cualitativos – aplicaciones a la investigación educativa. Barcelona: PPU.
Fonseca, R. F. M. S., Espejo, M. M. S. B. & Queiroz, A. F. (2020). O efeito mediador das proxies de controle gerencial na relação características do empreendedor e desempenho organizacional. Revista de Educação e Pesquisa em Contabilidade, 14(3). https://doi.org/10.17524/repec.v14i3.2677
Frare, A. B., da Cruz, A. P. C., Lavarda, C. E. F., & Akroyd, C. (2021). Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups. Journal of Accounting & Organizational Change. https://doi.org/10.1108/JAOC-04-2021-0052
Frezatti, F., Carter, D. B. & Barroso, M. F. G. (2014). Accounting without accounting: Informational proxies and the construction of organisational discourses. Accounting, Auditing & Accountability Journal, 27(3), 426-464. https://doi.org/10.1108/AAAJ-01-2012-00927
Goebel, S., & Weißenberger, B. E. (2017). Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2), 185-219. https://doi.org/10.1007/s11573-016-0816-6
Gomez-Conde, J., Lopez-Valeiras, E., Malagueño, R., & Gonzalez-Castro, R. (2021). Management control systems and innovation strategies in business-incubated start-ups. Accounting and Business Research, 1-27. https://doi.org/10.1080/00014788.2021.1986365
Malmi, T., & Brown, D. A. (2008). Management control systems as a package: Oportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003
Merchant, K. A., Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives. 3rd edn. Prentice Hall, Harlow.
Merriam, S. B. (1998). Qualitative research and case study applications in education. San Francisco: Jossey-Bass Publishers.
Nogueira, V. S., & Oliveira, C. A. A. (2014). Causa da mortalidade das startups brasileiras: como aumentar as chances de sobrevivência no mercado. Nova Lima, 9(25), 26-33. Disponível em: https://www.fdc.org.br/conhecimento/publicacoes/artigo-29767. Acesso em: 22/11/2020.
Normand, R. (2015). Vale do Silício: entenda como funciona a região mais inovadora do planeta. Disponível em: www.valedosilicio.com. Acesso em: 23/10/2020.
Otley, D. (2003). Management Control and Performance Management: Whence and Whither? The British Accounting Review, 35(4), 309-326, 2003. https://doi.org/10.1016/j.bar.2003.08.002
Pavlatos, O. (2021). Drivers of management control systems in tourism start-ups firms. International Journal of Hospitality Management, 92, 102746. https://doi.org/10.1016/j.ijhm.2020.102746
Raifur, L. (2013). Fatores determinantes de desempenho de pequenas e médias empresas da região centro-sul do estado do Paraná. Tese (Doutorado em Contabilidade), Universidade de São Paulo, São Paulo.
Ries, E. (2011). The Lean Startup. United States of America: Crown Business.
Russo, P. T., & Guerreiro, R. (2017). As práticas de contabilidade gerencial mais usadas por empresas que operam no Brasil. Anais do Seminários em Administração (SEMEAD), São Paulo, Brasil.
Samagaio, A., Crespo, N. F. & Rodrigues, R. (2018). Management control systems in high-tech start-ups: An empirical investigation. Journal of Business Research, 89, 351-360. https://doi.org/10.1016/j.jbusres.2017.12.028
Sampieri, R. H., Collado, C. F. & Lucio, M. P. B. (2013). Metodologia de pesquisa. 5 eds. Porto Alegre: Penso.
Sandino, T. (2007). Introducing the first management control systems: evidence from the retail sector. The Accounting Review, 82(1), 265-293. https://doi.org/10.2308/accr.2007.82.1.265
Santos, V., Beuren, I. M., Bernd, D. C., & Fey, N. (2022). Use of management controls and product innovation in startups: intervention of knowledge sharing and technological turbulence. Journal of Knowledge Management. https://doi.org/10.1108/JKM-08-2021-0629
Scapens, R. W. (1994). Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301–321. https://doi.org/10.1006/mare.1994.1019
Shrader, C. B., Mulford, C. L. & Blackburn, V. L. (1989). Strategic and Operational Planning, Uncertainty, and Performance in Small Firms. Journal of Small Business Management, 27(4).
Simons, R. (1995). Levers of Control: How managers use innovative control systems to drive strategic renewal. Boston: Harvard Business Press.
Downloads
Published
How to Cite
Issue
Section
License
Os Direitos Autorais para artigos publicados neste periódico são do autor, com direitos de primeira publicação para a Revista. Em virtude de aparecerem nesta Revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais, de exercício profissional e para gestão pública. A Revista adotou a licença Creative Commons Atribuição 4.0 Internacional - CC BY NC ND. Esta licença permite acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos desde que com a citação da fonte, atribuindo os devidos créditos de autoria. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores. Autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou um capítulo de livro).
Esta obra está licenciada sob uma Licença Creative Commons.