Autori
Cardia, Andrea
Aresu, Simone
Rombi, Luigi

Titolo
Management accounting systems in venture capital-backed start-up companies
Periodico
MC
Anno: 2019 - Fascicolo: 3 - Pagina iniziale: 35 - Pagina finale: 58

Management Accounting Systems (MAS) can help start-up companies to manage resource allocation and satisfy investors’ information needs. This study helps to investigate the main features of MAS adopted by Italian venture capital-backed start-up companies. Also, the study aims to analyse how venture capitalists monitor their investment through management accounting. Thirty semi-structured interviews were carried out to gather information from a corporate and an investor perspective. Our results show that both start-up companies and investors consider MAS as useful to make conscious and target-oriented decisions. MAS are used by investors to monitor the investee’s performance and contribute in aligning goals’ time horizon. In addition, MAS help investors to develop a cooperative relationship with start-up companies and to provide business advices.



SICI: 2239-0391(2019)3<35:MASIVC>2.0.ZU;2-X
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65157&Tipo=Articolo PDF

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