Reflexes of Application of Funds on the Design and Use of the Management Control System

Viviane Theiss, Ilse Maria Beuren


Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.

Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers.

Originality/Relevance: The research shows that the application of funds by funding providers is directly related to all the design variables of the MCS and only to the boundary system regarding the use of the MCS. This denotes the relevance of analyzing the effects of application of funds on the design and use of the MCS in startups.

Results: The survey results show a direct effect on the relationship between application of funds by funding providers and the variables of the MCS design (planning, cybernetic, administrative and cultural controls). The direct effect on the relationship with the use of the MCS (diagnostic, interactive beliefs and boundary control systems) was found only for the boundary system. Mediation indicated stronger relationships between the use of the MCS and planning and cultural controls, while cybernetic and administrative controls did not mediate with all variables.

Theoretical/Methodological contributions: The study contributes to the literature on the design and use of the MCS, consonant with application of funds by funding providers, from a theoretical model.


Application of funds; MCS Design; Use of MCS; Startups.


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