L’innovation et le contrôle de gestion sont tous deux considérés comme des déterminants de la performance des entreprises. Pourtant, ces deux concepts apparaissent à première vue comme antinomiques, et certains chercheurs les ont présentés comme difficilement conciliables, préconisant aux organisations innovantes d’avoir recours à d’autres modes de contrôle. La question du rôle et de l’influence du contrôle de gestion en contexte innovant se pose alors et motive ce travail doctoral. Au-delà de la littérature s’intéressant à l’influence du contrôle de gestion sur l’innovation, nous empruntons les cadres théoriques et conceptuels portant sur l’innovation managériale et l’ambidextrie organisationnelle afin de traiter de cette question du lien entre contrôle de gestion et innovation produit. La méthodologie retenue est de nature exploratoire, qualitative et adductive correspondant ainsi à un positionnement épistémologique de type interprétativiste. Elle consiste en une démarche en deux temps : une étude exploratoire auprès de dix-neuf start-ups et PME innovantes, puis deux études de cas de PME récemment inscrites dans une stratégie d’innovation. Les résultats de cette recherche montrent que, innovation et contrôle de gestion sont loin d’être antagonistes. D’abord, le contrôle de gestion, qu’il soit de type interactif ou cybernétique, apparaît comme favorable à l’innovation, mais l’innovation semble également impacter les systèmes de contrôle de gestion, en poussant les entreprises à mettre en place des outils de contrôle d’une part, des outils refaçonnés et adaptés d’autre part. Au final, on observe que l’innovation produit et l’innovation managériale se soutiennent mutuellement, mais également que le contrôle de gestion apparaît comme support d’ambidextrie contextuelle. Par ailleurs, cette étude souligne le rôle clé du dirigeant, en tant qu’acteur hybride ou ambidextre. / Innovation and management control are both considered as determinants of business performance. Yet, these two concepts appear at first sight contradictory, and some researchers have presented them as difficult to reconcile, advocating innovative organizations to have recourse to other modes of control. The issue of the role and influence of management control in innovative context arises and motivates this doctoral work.Beyond the literature concerned with the influence of management control on innovation, we use the theoretical and conceptual frameworks bearing on managerial innovation and organizational ambidexterity in order to deal with this issue of the link between management control and product innovation. The methodology is exploratory, qualitative and adductive corresponding thus to an interpretativist epistemological positioning. It consists of a two-stage approach : an exploratory study with nineteen start-ups and SMEs innovative and two case studies of SME which are both recently entered into an innovation strategy.The results of this research show that innovation and management control are far from being antagonistic. First, management control whether interactive or cybernetic type appears as favorable to innovation, but innovation also appears to impact the management control systems, pushing companies to develop tools of control on the one hand, tools which are reshaped and adapted on the other hand. Finally, we observe that product innovation and managerial innovation support each other, but also that management control appears as contextual ambidexterity support. Moreover, this study highlights the key role of the leader as hybrid or ambidextrous actor.

Disruption innovation theory has been the zeitgeist for building globally disruptive tech companies since 1997. One decade later, disruptive tech start-ups are moving away from traditional marketing strategies in favour of growth hacking. There is a seemingly growing consensus by online tech experts, tech entrepreneurs, advisors and investors, that suggests that growth hacking is becoming increasingly important practice for disruption based tech start-ups. Furthermore, Sweden is becoming the Silicon Valley of the Nordics, producing more unicorns per capita than any other country in the world. This case study research is an investigation of the relevance and enactment of growth hacking by disruptive tech start-ups in Sweden. The main objective is to determine whether growth hacking is actually being used and how it is enacted by the start-ups. The goal is to explore how relevant this new term is, if it as popular as suggested in online literature and if so which growth hacks are being used. The study is conducted by carrying out a qualitative case study on five tech start-ups in Sweden: Fidesmo, a smart-chip payment system based on NFC technology that can be implanted into everyday objects such as watches, bracelets and cards, and that allows users to update and add new digital services as well as open doors or pay with a simple tap; TaskRunner, a geo-location based ‘help on demand’ platform that allows people to post ads for help with tasks while nearby task runners can bid to be hired to complete those tasks; Beleco, a unique marketplace for furniture rentals with a modern white-glove approach, that allows people to change or rent, rent-to-own or buy their furniture with the utmost ease; &frankly, a continuous tracking application software that helps create happier and productive workspaces by triggering and measuring engagement and surveys between employees and employers in a non-hierarchical manner; and Wunderino; a Malta-based online casino platform started by Swedish entrepreneurs with the goal of taking the traditional pressures associated with gambling away and replacing it with an element of fun and gaming. Empirical data collection consisted of the interviews and observational study of their innovation on their platform or website. The results were interpreted and contextualized within the disruption innovation theory framework. The results of the study reveal that growth hacking is relevant to disruptive tech start-ups, and is becoming increasingly important to them as their companies develop. Additionally the study reveals that growth hacking occurs organically within these start-up structures, already integrated into their marketing and strategy, without a separate or official definition of the practices. Additionally, growth hacking may have initially been seen as lower cost approach to marketing, however the research reveals that it is not lower cost if there isn’t someone who is highly technical on the founding team. Finally, the results reveal that growth hacking is not fully operationalized or defined as growth hacking to the extent of its popularity online and in popular texts, however it does lay on the horizon as a goal for tech start-ups.

This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. In addition, the paper aims to determine whether the elevated progressivity of the Irish tax system is hampering the performance of start-up companies. In order to do this, an extensive literature review led to arguing for the over-progressivity of the Irish income tax system, which allowed to develop a hypothesis. This hypothesis was then tested through a quantitative study which aimed to analyse the influence of income tax progressivity on entrepreneurial activity. The study was based on data from fifteen European countries, and the findings displayed a negative relationship between tax progressivity and entrepreneurial activity. Finally, the study addresses the common concern of excessive taxation among Irish entrepreneurs.

This dissertation focused on the longitudinal analysis of business start-ups using three waves of data from the Kauffman Firm Survey. The first essay used the data from years 2004-2008, and examined the simultaneous relationship between a firm’s capital structure, human resource policies, and its impact on the level of innovation. The firm leverage was calculated as, debt divided by total financial resources. Index of employee well-being was determined by a set of nine dichotomous questions asked in the survey. A negative binomial fixed effects model was used to analyze the effect of employee well-being and leverage on the count data of patents and copyrights, which were used as a proxy for innovation. The paper demonstrated that employee well-being positively affects the firm's innovation, while a higher leverage ratio had a negative impact on the innovation. No significant relation was found between leverage and employee well-being. The second essay used the data from years 2004-2009, and inquired whether a higher entrepreneurial speed of learning is desirable, and whether there is a linkage between the speed of learning and growth rate of the firm. The change in the speed of learning was measured using a pooled OLS estimator in repeated cross-sections. There was evidence of a declining speed of learning over time, and it was concluded that a higher speed of learning is not necessarily a good thing, because speed of learning is contingent on the entrepreneur's initial knowledge, and the precision of the signals he receives from the market. Also, there was no reason to expect speed of learning to be related to the growth of the firm in one direction over another. The third essay used the data from years 2004-2010, and determined the timing of diversification activities by the business start-ups. It captured when a start-up diversified for the first time, and explored the association between an early diversification strategy adopted by a firm, and its survival rate. A semi-parametric Cox proportional hazard model was used to examine the survival pattern. The results demonstrated that firms diversifying at an early stage in their lives show a higher survival rate; however, this effect fades over time.

This case study features an exploratory investigation involving capability development among technologically oriented student entrepreneurs within the University of Ottawa’s entrepreneurial ecosystem. Utilization took place of a mixed methods approach involving a survey of student entrepreneurs, interviews with facilitators and student entrepreneurs, and secondary data where possible. This mixed methods approach was necessary to collect a ‘thickness’ of data to justify a case study research design, including a check for robustness such as to demonstrate ‘trustworthiness’ of the data. Unique insights build on existing literature to offer a contribution to knowledge. Although the university ecosystem offered varied supporting mechanisms, perceived barriers also existed. Moreover, invariably the development of threshold rather than dynamic capabilities took place. Implications for practitioners follow from the theoretical contributions in order to facilitate a more effective university entrepreneurial ecosystem. In particular, a need exists to enhance the development of capabilities that build traction and scalability.

Innovation power is essential for long-term survival in the competitive environment of a corporate and can often only be increased through cooperation. It is therefore crucial for management and researchers to know the most important factors influencing the increase of this power and the effects of the form of cooperation on it. Especially in the field of digitization, many corporates still lack experience, especially in how to cooperate with start-up companies to achieve effective digital innovations. This thesis identifies digital-driven logistics innovation used by corporates and their most important impact factors as well as forms of cooperation between the start-ups who invented those and corporates who are using them for improvement of their own innovation power. Therefore, qualitative interviews were conducted at management level, with large established manufacturing companies and logistics service providers (LSPs) from Germany, Austria, the Netherlands, Great Britain, and Switzerland. The empirical findings show that the influencing variables application area and purpose, logistics activity, size, industry, digital experience, and cooperation experience are the most important factors. They also reveal that within the context of digital-driven logistics innovation, the cooperation between start-ups and the applied form of cooperation could influence the innovation output. The type of innovation is influencing the innovation power and slightly influences the type of cooperation. The cooperation form influences the innovation output as well. However, different results may be obtained for individual cases and companies, especially in the comparison between manufacturing companies and LSPs. Managers of established corporate companies can use these results to identify the best possible form of cooperation with start-ups for future decisions on cooperation to achieve digital-driven logistics innovation.

Background: Start-ups foster economic development, create new jobs and generate economic value. However, most start-ups fail during the development phase. Generally, after five years 80% of the start-ups fail and need to shut down their business. A challenging task that start-ups need to overcome is the labour shortage within the industry. With the existing literature focusing on how business generally can attract employees, a gap in the literature was identified on how start-ups can attract employees.   Purpose: The study’s purpose is to explore how start-ups can work to attract employees during the development phase of the business. Moreover, the aim is to explore why employees are attracted to the start-up industry and how managers work with recruitment.  Method: Semi-structured interviews with nine relevant participants who operate in the start-up environment as managers or employees were performed. The interviews were conducted by using a qualitative method with an inductive approach and data were analysed by using a systematic thematic analysis, which further led to the creation of a conceptual model.   Conclusion: The findings suggest start-ups to implement employer branding to increase the brand’s visibility. The beneficial opportunities associated with start-ups is a factor that would be recommended to prioritise to increase the attraction to the industry. This means that there is space for improvement regarding start-ups attraction. In addition to this conclusion, findings also suggest start-ups to implement a recruitment system.

Purpose of the study. This thesis deals with the role of sustainable purpose in the formation of sustainable start-ups. It aims to determine if sustainable purpose was a reason to start a company, what caused the emergence of sustainable purpose within the entrepreneurs, and how this purpose can benefit the enterprise. The study design. The study first defines sustainable purpose by juxtaposing selected concepts, models, and frameworks that aim to harmonize doing business and positive contribution to the planet and people. Based on that, we conducted semi-structured interviews with founders of sustainable start-ups (N=9). These were analysed via a qualitative content analysis and cross evaluation. Major findings. The findings were divided into six major categories. Interviewees contributed knowledge and opinion about their founding motivations, their source of sustainable purpose, how sustainable purpose benefits their business, what their view on sustainability is, what they criticise about today’s business world, and what the characteristics of themselves and their business are. Summary of interpretation. The collected data suggests that sustainable purpose was a reason for entrepreneurs to start a business that positively impacts society and the planet. Impactful life events influenced entrepreneurs to think critically about doing business and contributing to a better world. These impactful life events can be identified as the source of sustainable purpose within entrepreneurs. Lastly, entrepreneurs did identify benefits of having a sustainable purpose.

This paper investigates the relationship between business developers and start-ups in the field of sustainability. More specifically, the study analyzes how and why Swedish business developers, in terms of incubators, financiers, and advisors, implement sustainability in their cooperation with start-ups. Each year, thousands of businesses are founded which need support in various ways, it could be anything from advising to financial help. Ever since the UN launched Agenda 2030 and the Government of Sweden launched its new climate policy, it is clear that everyone needs to do something to help the world towards a better future. This study is based on qualitative interviews with six different business developers and applies the theories: stakeholder and shareholder theory, triple bottom line, creating shared value, green growth, and open innovation. The result showed that how business developers implement sustainability in their cooperation with start-ups varies, but is based on economic, social, and environmental sustainability. Some developers work more actively than others, but it is done through an exchange of knowledge between business developers and start-ups. Further, why business developers use sustainability is either as a tool to gain a competitive advantage and help start-ups grow or to increase their profits.

Purpose – The purpose of this paper is to explore narratives in a new nonprofit arts center. It includes the macro-, meso-, and personal narratives that keep the center organized in the midst of the chaotic everyday activities. It advocates the explanatory force of narrative as an alternative to organizational life cycle theory for understanding organizational startups. Design/methodology/approach – This narrative ethnography involved participant observation, full participation, and narrative interviews over a three-year period. Using grounded theory, narratives were examined to discover how they engendered and maintained order. Findings – This paper contributes to the understanding narratives as a constitutional organizing and sensemaking process, including the narratives of “Do It Yourself,” and economic production, family and home, and personal narratives that constitute community, community boundaries, and identity, adding to our knowledge of organizing. Research limitations/implications – The research examined only one local nonprofit arts center, therefore the findings are specific to this site and the same types of narratives may not necessarily be found in other nonprofits. Originality/value – This paper examines a nonprofit during start-up. It validates support for the examination of organizations through narrative ethnography and narrative interviewing. It purports that narratives constitute social identity, rather than being the evidence of social identity.