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Title: Drivers of management control systems in tourism start-ups firms
Authors: Pavlatos, Odysseas
Type: Article
Subjects: FRASCATI::Social sciences::Economics and Business::Accounting
FRASCATI::Social sciences::Economics and Business::Accounting
Keywords: Management control
Financial performance
Tourism entrepreneurship
Issue Date: Jan-2021
Source: International Journal of Hospitality Management
Volume: 92
First Page: 102746
Abstract: This study examines the use of Management Control Systems (MCS) in travel and tourism start-ups. The study empirically examines 176 European tourism start-ups; data are collected via an online survey of start-up CEOs, and supplemented by financial statements of early-stage tourism firms. The results show that travel and tourism start-ups use formal systems for management control. We observe a relationship between the usage of these systems with specific internal and external environment characteristics. Finally, the results show that the historical financial performance of travel and tourism start-up firms affects MCS usage.
ISSN: 0278-4319
Other Identifiers: 10.1016/j.ijhm.2020.102746
Appears in Collections:Department of Accounting & Finance

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