Article 2, Volume 3 Issue 2

Management control in startups with high growth success in the Technology sector: The case of Netrivals

Author

Dolors Celma – (Tecnocampus – Universitat Pompeu Fabra)

Marian Buil – (Tecnocampus – Universitat Pompeu Fabra)

Josep Patau – (Tecnocampus – Universitat Pompeu Fabra)

Received May 14, 2017; accepted May 28, 2017

Abstract

The objective of this article is to analyse the use of financial and non-financial indicators by the NetRivals Company and its importance for the control of business management. Ultimately, it is intended to design a strategic map of the company together with a Balanced Scorecard (BSC) that serves to identify the critical success factors and Key Performance Indicators (KPI) that allow an optimal tracking and analysis of its functioning for decision making. An empirical methodology based on a case study is used. The descriptive analysis of an experience of implementing the BSC in an internet company will be used as well as an exploratory study that formulates the key factors of success and sectoral indicators of this type of companies which will be tested in later studies. Firstly, the study will be checked whether NetRivals has the key success factors and generic KPIs recorded in the four perspectives of BSC. Secondly, the specific key success factors and KPIs for NetRivals will be determined and its strategic map defined. Added value light will be shed on the key success factors and KPIs of companies that operate entirely on the Internet, and particularly SMEs with high growth in a highly competitive sector.

El objetivo de este artículo es analizar el uso de indicadores financieros y no financieros por parte de NetRivals Company y su importancia para el control de la gestión empresarial. En última instancia, se pretende diseñar un mapa estratégico de la empresa junto con un Cuadro de mando integral (BSC) que sirva para identificar los factores críticos de éxito y los Indicadores clave de rendimiento (KPI) que permiten un seguimiento y análisis óptimo de su funcionamiento para la toma de decisiones. Se utiliza una metodología empírica basada en un estudio de caso. Se utilizará el análisis descriptivo de una experiencia de implementación del BSC en una empresa de internet, así como un estudio exploratorio que formule los factores clave del éxito y los indicadores sectoriales de este tipo de empresas que se probarán en estudios posteriores. En primer lugar, el estudio se verificará si NetRivals tiene los factores clave de éxito y los KPI genéricos registrados en las cuatro perspectivas de BSC. En segundo lugar, se determinarán los factores clave de éxito y los KPI específicos para NetRivals y se definirá su mapa estratégico. Se arrojará luz, con valor añadido, sobre los factores clave de éxito y los KPI de las empresas que operan completamente en internet, y en particular las PYME con alto crecimiento en un sector altamente competitivo.

Citation

Celma, M. D., Buil, M., & Patau, J. (2017). Management control in startups with high growth success in the Technology sector: The case of Netrivals. European Accounting and Management Review3(2), 17-44.

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