WASET
	@article{(Open Science Index):https://publications.waset.org/pdf/10004477,
	  title     = {Management Control Systems in Post-Incubation: An Investigation of Closed Down High-Technology Start-Ups},
	  author    = {Jochen Edmund Kerschenbauer and  Roman Salinger and  Daniel Strametz},
	  country	= {},
	  institution	= {},
	  abstract     = {Insufficient informal communication systems can lead to the first crisis (‘Crisis of Leadership’) for start-ups. Management Control Systems (MCS) are one way for high-technology start-ups to successfully overcome these problems. So far the literature has investigated the incubation of a start-up, but focused less on the post-incubation stage. This paper focuses on the use of MCS in post-incubation and, if failed start-ups agree, on how MCS are used. We conducted 14 semi-structured interviews for this purpose, to obtain our results. The overall conclusion is that the majority of the companies were closed down due to a combination of strategic, operative and financial reasons.
},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {10},
	  number    = {5},
	  year      = {2016},
	  pages     = {1642 - 1649},
	  ee        = {https://publications.waset.org/pdf/10004477},
	  url   	= {https://publications.waset.org/vol/113},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 113, 2016},
	}