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Imprinting founders blueprints on management control systems

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posted on 2025-07-31, 01:46 authored by Chris Akroyd
<p dir="ltr">Video Abstract.<br>The paper explores how founders' commitment blueprints influence the design and use of management control systems (MCS) in early-stage firms, using a case study of a manufacturing firm. It finds that the founders' commitment to creating a familial and passionate workplace is reflected in the firm's cultural controls, employee selection, and reluctance to implement bureaucratic controls. </p><p> </p><p dir="ltr">A commitment blueprint refers to a set of guiding principles or a framework that founders or leaders use to shape the culture, values, and management practices within an organization. It reflects their vision and commitment to certain ideals, such as creating a familial and passionate workplace. This blueprint influences how management control systems are designed and implemented, affecting aspects like cultural controls, employee selection, and the balance between flexibility and bureaucracy. </p>

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Department

  • Accounting and Information Systems

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  • Te Kura Umanga | UC Business School

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