PERFORMANCE MEASUREMENT SYSTEM, GENERIC STRATEGIES AND BUSINESS ECOSYSTEM SUPPORT: effects on startup performance

• Autor(a) principal: Vasconcellos, Sandra Mara Lazzaretti
• Data de Publicação: 2022
• Outros Autores: Frare, Anderson Betti, Cruz, Ana Paula Capuano da, Barbosa, Marco Aurélio Gomes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10657
• topic: Performance measurement system; generic strategies; business ecosystem; startups; fsQCA; Sistema de medición del desempeño; estrategias genericas; ecosistema empresarial; startups; fsQCA; Sistema de mensuração de desempenho; Estratégias genéricas; Ecossistema de negócios; Startups; FsQCA

Exploring internal (control and strategy) and external (ecosystem support) elements that contribute to the success of startups is a contemporary demand in the literature. Therefore, the study aims to analyze the combinations between the use (interactive and diagnostic) of the performance measurement system (PMS), generic strategies (cost leadership and differentiation), and business ecosystem support that lead startups to reach high or low performance. The sample includes 101 South Brazilian startups, and the data are analyzed using fuzzy-set qualitative comparative analysis (fsQCA). This technique allows you to understand combinations of relevant conditions to a given output. The results suggest that no condition, uniquely, is necessary to achieve high performance. However, three (six) combinations of conditions lead startups to high (low) performance. It suggests several paths that present equifinality and that startups are based on to achieve equal results. The findings contribute by exploring ways of using (interactive or diagnostic) the PMS in startups, thus adding new evidence to the studies that analyzed these organizations' practices and performance measurement systems. Furthermore, the study postulates the asymmetric interface between using the PMS and Porter's generic strategies. For organizational practice, insights are provided about "recipes" that lead to success (high performance), as well as information about settings that lead to failure (low performance). It is relevant for managers to make decisions and place the appropriate emphasis on controls and strategy, depending on their context and priorities.