02180nas a2200145   4500008004100000245006600041210006500107260000900172490000700181520172400188653001501912100001801927700001701945856007201962       2020                        eng d00aImprinting founders' blueprints on management control systems0 aImprinting founders blueprints on management control systems  c20200 v463 aIn this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture.10aAccounting1 aAkroyd, Chris1 aKober, Ralph  uhttps://www.sciencedirect.com/science/article/pii/S104450051930022801176nas a2200169   4500008004100000245007100041210006700112260000900179300001400188490000700202520067400209653001500883100001800898700001700916700001400933856005900947       2019                        eng d00aThe emergence of management controls in an entrepreneurial company0 aemergence of management controls in an entrepreneurial company  c2019  a1805-18330 v593 aThe dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion.10aAccounting1 aAkroyd, Chris1 aKober, Ralph1 aLi, Danni  uhttps://onlinelibrary.wiley.com/doi/10.1111/acfi.1247700572nas a2200121   4500008004100000245012400041210006900165260003000234653001500264100001800279700001700297856013600314       2018                        eng d00aHow founders’ organizational blueprints influence the emergence of management control systems in an early stage firm.0 aHow founders organizational blueprints influence the emergence o  aCopenhagen, Denmarkc201810aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/how-founders-organizational-blueprints-influence-emergence-management-control-systems-early00508nas a2200121   4500008004100000245008600041210006900127260002400196653001500220100001800235700001700253856011600270       2012                        eng d00aThe emergence and utilisation of management control systems in a high growth firm0 aemergence and utilisation of management control systems in a hig  aWashington DCc201210aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/emergence-and-utilisation-management-control-systems-high-growth-firm-000429nas a2200121   4500008004100000245005400041210005200095260002400147653001500171100001800186700001700204856008600221       2012                        eng d00aTrust and control: The case of a high-growth firm0 aTrust and control The case of a highgrowth firm  aWashington DCc201210aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/trust-and-control-case-high-growth-firm-0