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The importance of management control systems for startup funding – empirical evidence from external financiers

Schachel, Hanna; Lachmann, Maik; Endenich, Christoph; … - In: Journal of Accounting & Organizational Change 17 (2021) 5, pp. 660-685

Purpose: 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...

Persistent link: https://www.econbiz.de/10012639758

The relationship between management control systems and innovativeness in start-ups : evidence for product, business model, and ambidextrous innovation

Endenich, Christoph; Lachmann, Maik; Schachel, Hanna; … - In: Journal of accounting & organizational change : JAOC 19 (2023) 5, pp. 706-734

Persistent link: https://www.econbiz.de/10014431906

Performance measurement and compensation practices in hospitals : an empirical analysis in consideration of ownership types

Lachmann, Maik; Trapp, Rouven; Wenger, Felix - In: European accounting review 25 (2016) 4, pp. 661-686

Persistent link: https://www.econbiz.de/10011610099

Strategic management accounting practices in hospitals : empirical evidence on their dissemination under competitive market environments

Lachmann, Maik; Knauer, Thorsten; Trapp, Rouven - In: Journal of accounting & organizational change 9 (2013) 3, pp. 336-369

Persistent link: https://www.econbiz.de/10010197977

Diversity and validity in positivist management accounting research-a longitudinal perspective over four decades

Lachmann, Maik; Trapp, Irene; Trapp, Rouven - In: Management accounting research 34 (2017), pp. 42-58

Persistent link: https://www.econbiz.de/10011650353