- Junior Management Science, Volume 9, Issue 3, September 2024
- Junior Management Science, Volume 9, Issue 2, June 2024
- Junior Management Science, Volume 9, Issue 1, March 2024
- Junior Management Science, Volume 8, Issue 4, December 2023
- Junior Management Science, Volume 8, Issue 3, September 2023
- Junior Management Science, Volume 8, Issue 2, June 2023
- Junior Management Science, Volume 8, Issue 1, March 2023
- Junior Management Science, Volume 7, Issue 5, December 2022
- Junior Management Science, Volume 7, Issue 4, September 2022
- Junior Management Science, Volume 7, Issue 3, July 2022
- Junior Management Science, Volume 7, Issue 2, June 2022
- Junior Management Science, Volume 7, Issue 1, March 2022
- Junior Management Science, Volume 6, Issue 4, December 2021
- Junior Management Science, Volume 6, Issue 3, September 2021
- Junior Management Science, Volume 6, Issue 2, June 2021
- Junior Management Science, Volume 6, Issue 1, March 2021
- Junior Management Science, Volume 5, Issue 4, December 2020
- Junior Management Science, Volume 5, Issue 3, September 2020
- Junior Management Science, Volume 5, Issue 2, June 2020
- Junior Management Science, Volume 5, Issue 1, March 2020
- Junior Management Science, Volume 4, Issue 4, December 2019
- Junior Management Science, Volume 4, Issue 3, September 2019
- Junior Management Science, Volume 4, Issue 2, June 2019
- Junior Management Science, Volume 4, Issue 1, March 2019
- Junior Management Science, Volume 3, Issue 4, December 2018
- Junior Management Science, Volume 3, Issue 3, September 2018
- Junior Management Science, Volume 3, Issue 2, June 2018
- Junior Management Science, Volume 3, Issue 1, March 2018
- Junior Management Science, Volume 2, Issue 3, December 2017
- Junior Management Science, Volume 2, Issue 2, September 2017
- Junior Management Science, Volume 2, Issue 1, June 2017
- Junior Management Science, Volume 1, Issue 2, December 2016
- Junior Management Science, Volume 1, Issue 1, June 2016
The implementation of financial planning and cost accounting instruments in startups
Markus Pfützenreuter, Technische Universität Berlin (Masterarbeit)
Junior Management Science 8(2), 2023, 270-311
This master thesis examines the question of how financial planning and cost accounting instruments are implemented in startups depending on their development stages. For this purpose, eleven semi-structured interviews were conducted with executives of startups in different development stages and an external expert. The results of this study show that startups follow a uniform approach along the development stages when implementing financial planning. Regarding the implementation of the individual financial planning instruments and cost accounting, various implementation differences and development steps between the development stages were identified. These differences and development steps are related to the industry, company growth, and business model expansion of the startups. Overall, this master thesis provides new and valuable insights for startups and scientists. For startups, the results are indications for the implementation and expansion of financial planning and cost accounting. For the scientific community, the results of this thesis represent the first cross-stage investigation of the implementation of specific management control systems.
Keywords: Startups; Financial planning; Cost accounting; Management control systems.