This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ in their perceptions of MCS categories and examines the relevance of MCSs for their investment decisions. Lien vers l'article
SCHACHEL, H., LACHMANN, M., ENDENICH, C. and BREUCKER, O. (2021). The Importance of Management Control Systems for Startup Funding - Empirical Evidence from External Financiers. Journal of Accounting and Organizational Change, In press.