Český finanční a účetní časopis 2007(3):92-95 | DOI: 10.18267/j.cfuc.239

Management Accounting Systems Adoption in Startup Companies

Jaroslav Wagner
Ing. Jaroslav Wagner, PhD. - odborný asistent; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W Churchilla 4, 130 67 Praha 3; <wagner@vse.cz>.

This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech companies and it controverts qualitative approach to appraisal of MAS adoption level.

Keywords: Management accounting systems; Performance management; Budgeting.
JEL classification: M21, M41

Published: October 1, 2007  Show citation

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Wagner, J. (2007). Management Accounting Systems Adoption in Startup Companies. Czech Financial and Accounting Journal, 2007(3), 92-95. doi: 10.18267/j.cfuc.239
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    References

    1. Atkinson, A. A. - Kaplan, R. S. - Young, S. M. (2004): Management Accounting. Upper Saddle River, Pearson Education, 2004.
    2. Davila, A. - Foster, G. (2005): Management Accounting Systems Adoption: Evidence and Performance Implications from Early-Stage/Startup Companies, The Accounting Review, 2005, roč. 80, č. 4, s. 1039-1068. Go to original source...
    3. Drury, C. (2005): Management Accounting for Business. London, Thomson Learning, 2005.
    4. Horváth, P. (2002): Controlling. Stuttgart, Verlag Franz Valen, 2002.

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