Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "15412"
  #_source: array:26 [
    "id" => "15412"
    "slug" => "15412-of-north-stars-and-runways-lessons-for-corporate-management-accounting-from-startup-performance-measurement"
    "yearMonth" => "2024-12"
    "year" => "2024"
    "title" => "Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement"
    "description" => "BECKER, S.D. et ENDENICH, C. (2024). Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement. <i>Accounting Auditing Control</i>, 30(4), pp. 101-132."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "ENDENICH Christoph"
        "bid" => "B00683003"
        "slug" => "endenich-christoph"
      ]
      1 => array:1 [
        "name" => "BECKER Sebastian D."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:5 [
      0 => "startup"
      1 => "Key Performance Indicators (KPIs)"
      2 => "Management accountant"
      3 => "performance measurement"
      4 => "North Star Metric"
    ]
    "updatedAt" => "2025-02-07 01:00:47"
    "publicationUrl" => "https://shs.cairn.info/journal-accounting-auditing-control-2024-4-page-101?lang=en"
    "publicationInfo" => array:3 [
      "pages" => "101-132"
      "volume" => "30"
      "number" => "4"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "This paper presents an empirical analysis of performance measurement systems in the entrepreneurial arena. Through interviews, observations, and documentary analyses, we find that, against the backdrop of severe resource restrictions, high uncertainty, and significant data abundance, startups proceed with a high level of prioritization. More specifically, they often resort to using very few, high-level, outcome-oriented (i.e., customer-centric) performance measures known as North Star Metrics in the practitioner literature. It is in this context that we elaborate on the concept of radical prioritization, i.e., a startup’s focused and deliberate attention to specific performance measurement data while largely disregarding other data. Further, we theorize on this widespread use of North Star Metrics in entrepreneurial practice, attributing it to their performative quality (Revellino & Mouritsen, 2015) and their role as a boundary object (Star & Griesemer, 1989). As practical implications, we also present several ways in which established companies can draw inspiration from the entrepreneurial practices we have observed in order to enhance their own performance measurement systems."
      "en" => "This paper presents an empirical analysis of performance measurement systems in the entrepreneurial arena. Through interviews, observations, and documentary analyses, we find that, against the backdrop of severe resource restrictions, high uncertainty, and significant data abundance, startups proceed with a high level of prioritization. More specifically, they often resort to using very few, high-level, outcome-oriented (i.e., customer-centric) performance measures known as North Star Metrics in the practitioner literature. It is in this context that we elaborate on the concept of radical prioritization, i.e., a startup’s focused and deliberate attention to specific performance measurement data while largely disregarding other data. Further, we theorize on this widespread use of North Star Metrics in entrepreneurial practice, attributing it to their performative quality (Revellino & Mouritsen, 2015) and their role as a boundary object (Star & Griesemer, 1989). As practical implications, we also present several ways in which established companies can draw inspiration from the entrepreneurial practices we have observed in order to enhance their own performance measurement systems."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2025-12-06T06:21:43.000Z"
    "docTitle" => "Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/endenich-christoph">ENDENICH Christoph</a>, BECKER Sebastian D."
    "docDescription" => "<span class="document-property-authors">ENDENICH Christoph, BECKER Sebastian D.</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2024</span>"
    "keywordList" => "<a href="#">startup</a>, <a href="#">Key Performance Indicators (KPIs)</a>, <a href="#">Management accountant</a>, <a href="#">performance measurement</a>, <a href="#">North Star Metric</a>"
    "docPreview" => "<b>Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement</b><br><span>2024-12 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://shs.cairn.info/journal-accounting-auditing-control-2024-4-page-101?lang=en" target="_blank">Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement</a>"
  ]
  +lang: "en"
  +"_score": 8.739376
  +"_ignored": array:2 [
    0 => "abstract.en.keyword"
    1 => "abstract.fr.keyword"
  ]
  +"parent": null
}