Michael Pelz

2016

Many prior researchers focused on finding reasons for success or failure of young start-up companies. In the field of management accounting, researchers focused on the decision making process and on management tools to facilitate their managerial decisions. But there is a knowledge gap concerning the usage of Key Performance Indicators (KPIs) in young start-up companies. This study is a theory development thesis, examining the effect of different types of founding on the usage of KPIs. Therefore three different types of founding are examined and hypotheses are derived from their specific characterizations.