Ordning och reda, miljardvärdering på fredag: En studie av förändringarna i management control systems i startupbolag efter att en CFO har rekryterats

Sammanfattning: The aim of this thesis is to identify in which ways the function of a CFO contributes to the implementation and development of Management Control Systems (MCS) in a few selected startup companies and which preconditions affects this. The study was undertaken using models by Fu (2014) and Kaulio (2003) in addition to concepts by Davila & Foster (2005, 2007). Data was collected by conducting a qualitative study of six (6) Swedish startup companies at different stages. A grand total of four (4) CFOs and two (2) CEOs were interviewed about their experience in implementing MCS in a startup company. The thesis finds facts pointing towards that the presence of a CFO within the startup companies intensifies the implementation of MCS which moves the company towards a more traditional way of conducting internal planning and control. However, the extent of which a CFO facilitates MCS implementation is uncertain due to several parallel factors also contributing to MCS implementation, such as the company experiencing large growth or requirements from venture capital owners.