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      <title>A szomszéd cége mindig zöldebb? Controlling a zöld start-up-ok világában, avagy a kreatív kontroll útvesztői</title>
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      <abstractText>Jelen tanulmány célja, hogy a controlling tekintetében zajló hazai tudományos diskurzust kiegészítse
a start-up controlling témakörrel. Az alapvetően elméleti- szakirodalmi bázison íródott cikk áttekintést
nyújt a fiatal és gyorsan növekvő ún. start-up vállalkozások világában alkalmazható menedzsment
kontroll elvekről, módszerekről, illetve azokról az elsősorban Európában lefolytatott empirikus
kutatásokról, amelyek a hazai kutatók számára inspirációt jelenthetnek e specifikus belső
energiaszinttel és üzleti kihívásokkal bíró vállalkozói ökoszisztémát érintő kutatások indítására. A
tanulmányban az alábbi kutatási kérdésekre keressük a választ: Mely start-up vállalkozási jellemzők
igénylik/indokolják a sajátos menedzsment kontroll elvek alkalmazását? Milyen formális és informális
mechanizmusok alkothatják együttesen a start-up vállalkozások menedzsment kontroll rendszerét?
Hogyan tematizálhatóak a start-up controlling szférát érintő, ezredfordulót követő kutatások
Európában? Hogyan kapcsolódik a zöld controlling a fenntartható start-up-ok működéséhez?</abstractText>
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          <label>1. Amabile, T.M. (1998). How to kill creativity. Harvard Business Review. 76, p. 76-87. 2. Becker, M. - Benefo, Q. - Gropp, M. - Ruhland, J. - Springhorn, C. M. - Weselmann, C. – Winter, J. (2021). Start-up-Controlling - Ein pragmatisches und praxisorientiertes Controlling-System für Start-up-Unternehmen, IUCF Working Paper, No. 7/2021, ZBW - Leibniz Information Centre for Economics, Kiel, Hamburg 3. Bergset, L. - Fichter, K. (2015). Green start-ups – a new typology for sustainable entrepre-neurship and innovation research. Journal of innovation management. 3, 118- 144. 4. Davila A. - Foster G. - Jia, N. (2010). Building sustainable high-growth startup companies: Management systems as an accelerator, California Management Review, 52(3), p. 79–105. 5. Davila, A. – Foster, G. – Jia, N. (2015). The valuation of management control systems in start-up companies: International field-based evidence. European Accounting Review, 24 (2), p. 207–239. 6. Davila, A. – Foster, G. (2007). Management control systems in early stagestart-up companies, Accounting Review, 82(4), p. 907–937. 7. Dyczkowska, J. - Dyczkowski, T. (2018). Management control for start-up companies – fragmented efforts or a unified framework? Research papers of wrocław university of economics. ISSN: 1899-3192. nr. 515/2018. p. 76-92. DOI: 10.15611/pn.2018.515.06 8. Lukka, K. - Granland, M. (2003). Paradoxes of management and control in a new economy firm”, in Bhimani, A. (Ed.), Management Accounting in the Digital Economy. Oxford University Press, Oxford, UK, p. 239-259. 9. Malmi, T. - Brown, D.A. (2008). Management control systems as a package – opportunities, challenges and research directions. Management AccountingResearch. 19(4), p. 287-300. 10. Pasch, T. (2019). Organizational lifecycle and strategic management accounting. Journal of Accounting and Organizational Change, 15 (4), p. 580-604. 11. Schachel, H. - Lachmann, M. - Endenich, C. - Breucker, O. (2021). The importanceof management control systems for startup funding – empirical evidence from external financiers. Journal of Accounting &amp; Organizational Change, 17(5), p. 660- 685. https://doi.org/10.1108/JAOC-07-2020-0089 12. Schaffer, U. (2021). The Future of Controlling. letöltés helye: https://www.manconkongress.de/whyzzie-content/uploads/2021/11/05-Schaeffer.pdf, letöltés ideje:2022. október 5. 13. Sigüenza, M.P.- Rodríguez, L. – Rodríguez, L. - Jeronimo, J. M. R. - López, R.F. (2022). "Management Control Systems and International Entrepreneurship in Small, Young Firms from Resource-Based Theory, Contingence, and Effectuation Approach Perspectives. Journal of Risk and Financial Management. 15(8), p. 1-23. 14. Sihag, V. – Rijsdijk, S.A. (2019). Organizational controls and performance outcomes: A meta-analytic assessment and extens...</label>
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      <label>Németh Krisztina et al. A szomszéd cége mindig zöldebb? Controlling a zöld start-up-ok világában, avagy a kreatív kontroll útvesztői. (2023) Megjelent: Integrált gondolkodás és integrált vállalati jelentés pp. 185-196</label><template>&lt;div class=&quot;BookChapter Publication short-list&quot;&gt; &lt;div class=&quot;authors&quot;&gt; &lt;span class=&quot;author-name&quot; mtid=&quot;10023030&quot;&gt; &lt;a href=&quot;/gui2/?type=authors&amp;mode=browse&amp;sel=10023030&quot; target=&quot;_blank&quot;&gt;Németh, Krisztina&lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;author-type&quot;&gt; &lt;/span&gt; ; &lt;span class=&quot;author-name&quot; mtid=&quot;10026067&quot;&gt; &lt;a href=&quot;/gui2/?type=authors&amp;mode=browse&amp;sel=10026067&quot; target=&quot;_blank&quot;&gt;Németh, Szilárd&lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;author-type&quot;&gt; &lt;/span&gt; &lt;/div &gt;&lt;div class=&quot;title&quot;&gt;&lt;a href=&quot;/gui2/?mode=browse&amp;params=publication;33771779&quot; mtid=&quot;33771779&quot; target=&quot;_blank&quot;&gt;A szomszéd cége mindig zöldebb? Controlling a zöld start-up-ok világában, avagy a kreatív kontroll útvesztői&lt;/a&gt;&lt;/div&gt; &lt;div class=&quot;InBook&quot;&gt;In: Szegedi, Krisztina (szerk.) &lt;span class=&quot;booktitle&quot;&gt;&lt;a href=&quot;/gui2/?mode=browse&amp;params=publication;33769537&quot; target=&quot;_blank&quot;&gt;Integrált gondolkodás és integrált vállalati jelentés : Fenntarthatósági kockázatok a gazdasági és energetikai válság árnyékában – BGE Magyar Tudomány Ünnepe konferencia kötet 2023 &lt;/a&gt;&lt;/span &gt; &lt;/div&gt;&lt;div class=&quot;pub-info&quot;&gt; &lt;span class=&quot;publishedAt&quot;&gt;Budapest, Magyarország : &lt;span class=&quot;publisher&quot;&gt;Budapesti Gazdasági Egyetem (BGE)&lt;/span&gt; &lt;span class=&quot;year&quot;&gt;(2023)&lt;/span&gt; &lt;span class=&quot;page&quot;&gt; pp. 185-196. , 12 p. &lt;/span&gt; &lt;/div&gt; &lt;div class=&quot;pub-end&quot;&gt;&lt;div class=&quot;identifier-list&quot;&gt; &lt;span class=&quot;identifiers&quot;&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;10.29180/978-615-6342-50-8_15&quot; target=&quot;_blank&quot; href=&quot;https://doi.org/10.29180/978-615-6342-50-8_15&quot;&gt; DOI &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;2050&quot; target=&quot;_blank&quot; href=&quot;http://publikaciotar.repozitorium.uni-bge.hu/2050&quot;&gt; BGE Publikációtár &lt;/a&gt; &lt;/span&gt; &lt;/span&gt; &lt;/div&gt; &lt;div class=&quot;short-pub-prop-list&quot;&gt; &lt;span class=&quot;short-pub-mtid&quot;&gt; Közlemény:33771779 &lt;/span&gt; &lt;span class=&quot;status-holder&quot;&gt;&lt;span class=&quot;status-data status-VALIDATED&quot;&gt; Egyeztetett &lt;/span&gt;&lt;/span&gt; &lt;span class=&quot;pub-core&quot;&gt;Forrás &lt;/span&gt; &lt;span class=&quot;pub-type&quot;&gt;Könyvrészlet (Konferenciaközlemény ) &lt;/span&gt; &lt;!-- &amp;&amp; !record.category.scientific --&gt; &lt;span class=&quot;pub-category&quot;&gt;Tudományos&lt;/span&gt; &lt;/div&gt; &lt;/div&gt; &lt;/div&gt;</template><template2>&lt;div class=&quot;BookChapter Publication long-list&quot;&gt; &lt;div class=&quot;authors&quot;&gt; &lt;img title=&quot;Forrásközlemény&quot; style=&quot;float: left&quot; src=&quot;/frontend/resources/grid/publication-core-icon.png&quot;&gt; &lt;div class=&quot;autype autype0&quot;&gt; &lt;span class=&quot;author-name&quot; mtid=&quot;10023030&quot;&gt;&lt;a href=&quot;/gui2/?type=authors&amp;mode=browse&amp;sel=10023030&quot; target=&quot;_blank&quot;&gt;Németh Krisztina (&lt;span class=&quot;authorship-author-name&quot;&gt;Németh Krisztina&lt;/span&gt; &lt;span class=&quot;authorAux-mtmt&quot;&gt; Számvitel&lt;/span&gt;) &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;author-affil&quot;&gt;&lt;span title=&quot;Budapesti Gazdasági Egyetem&quot;&gt;BGE&lt;/span&gt;/&lt;span title=&quot;Pénzügyi és Számviteli Kar&quot;&gt;PSZK&lt;/span&gt;/Számvitel Tanszék&lt;/span&gt; ;&amp;nbsp;&amp;nbsp;&amp;nbsp; &lt;span class=&quot;author-name&quot; mtid=&quot;10026067&quot;&gt;&lt;a href=&quot;/gui2/?type=authors&amp;mode=browse&amp;sel=10026067&quot; target=&quot;_blank&quot;&gt;Németh Szilárd (&lt;span class=&quot;authorship-author-name&quot;&gt;Németh Szilárd&lt;/span&gt; &lt;span class=&quot;authorAux-mtmt&quot;&gt; vállalkozástan, marketing&lt;/span&gt;) &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;author-affil&quot;&gt;&lt;span title=&quot;Budapesti Gazdasági Egyetem&quot;&gt;BGE&lt;/span&gt;/&lt;span title=&quot;Pénzügyi és Számviteli Kar&quot;&gt;PSZK&lt;/span&gt;/Menedzsment Tanszék&lt;/span&gt; &lt;/div&gt; &lt;/div&gt; &lt;div class=&quot;title&quot;&gt;&lt;a href=&quot;/gui2/?mode=browse&amp;params=publication;33771779&quot; target=&quot;_blank&quot;&gt;A szomszéd cége mindig zöldebb? Controlling a zöld start-up-ok világában, avagy a kreatív kontroll útvesztői&lt;/a&gt;&lt;/div&gt; &lt;div class=&quot;InBook&quot;&gt;&lt;div class=&quot;chapter-in&quot;&gt;In:&lt;/div&gt; &lt;div class=&quot;authors&quot;&gt; &lt;div class=&quot;autype autype-1&quot;&gt; &lt;span class=&quot;author-name&quot; mtid=&quot;10002960&quot;&gt;&lt;a href=&quot;/gui2/?type=authors&amp;mode=browse&amp;sel=10002960&quot; target=&quot;_blank&quot;&gt;Szegedi Krisztina (&lt;span class=&quot;authorship-author-name&quot;&gt;Szegedi Krisztina&lt;/span&gt; &lt;span class=&quot;authorAux-mtmt&quot;&gt; gazdálkodás- és szervezéstudományok&lt;/span&gt;) &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;author-affil&quot;&gt;&lt;span title=&quot;Budapesti Gazdasági Egyetem&quot;&gt;BGE&lt;/span&gt;/&lt;span title=&quot;Külkereskedelmi Kar&quot;&gt;KKK&lt;/span&gt;/Nemzetközi Kereskedelem és Logisztika Tanszék&lt;/span&gt; (szerk.) &lt;/div&gt; &lt;/div&gt; &lt;div class=&quot;booktitle&quot;&gt;&lt;a href=&quot;/gui2/?mode=browse&amp;params=publication;33769537&quot; target=&quot;_blank&quot;&gt;Integrált gondolkodás és integrált vállalati jelentés : Fenntarthatósági kockázatok a gazdasági és energetikai válság árnyékában – BGE Magyar Tudomány Ünnepe konferencia kötet 2023 &lt;/a&gt;&lt;/div&gt; &lt;div class=&quot;conference&quot;&gt; Konferencia helye, ideje: &lt;span class=&quot;location&quot;&gt;Budapest, Magyarország &lt;span class=&quot;conference-date&quot;&gt;2023.01.01. &lt;/span&gt; &lt;/div&gt; &lt;span class=&quot;publishedAt&quot;&gt;Budapest: &lt;span class=&quot;publishers&quot;&gt;Budapesti Gazdasági Egyetem (BGE)&lt;/span&gt;, &lt;span class=&quot;page&quot;&gt; pp 185-196 &lt;/span&gt; &lt;span class=&quot;year&quot;&gt;(2023)&lt;/span&gt; &lt;/div&gt; &lt;div class=&quot;pub-footer&quot;&gt; &lt;span class=&quot;language&quot; xmlns=&quot;http://www.w3.org/1999/html&quot;&gt;Nyelv: Magyar | &lt;/span&gt; &lt;span class=&quot;identifiers&quot;&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;10.29180/978-615-6342-50-8_15&quot; target=&quot;_blank&quot; href=&quot;https://doi.org/10.29180/978-615-6342-50-8_15&quot;&gt; DOI &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;2050&quot; target=&quot;_blank&quot; href=&quot;http://publikaciotar.repozitorium.uni-bge.hu/2050&quot;&gt; BGE Publikációtár &lt;/a&gt; &lt;/span&gt; &lt;/span&gt; &lt;span class=&quot;bookchapter-ids&quot;&gt;Befoglaló link(ek):&lt;/span&gt; &lt;span class=&quot;identifiers&quot;&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;10.29180/978-615-6342-50-8&quot; target=&quot;_blank&quot; href=&quot;https://doi.org/10.29180/978-615-6342-50-8&quot;&gt; DOI &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;span class=&quot;isbnOrIssn&quot;&gt; ISBN: &lt;/span&gt; &lt;a style=&quot;color:black&quot; title=&quot;9786156342508&quot; target=&quot;_blank&quot; href=&quot;https://www.worldcat.org/search?q=isbn%3A9786156342508&quot;&gt; 9786156342508 &lt;/a&gt; &lt;/span&gt; &lt;span class=&quot;id identifier oa_none&quot; title=&quot;none&quot;&gt; &lt;a style=&quot;color:black&quot; title=&quot;2035&quot; target=&quot;_blank&quot; href=&quot;http://publikaciotar.repozitorium.uni-bge.hu/2035&quot;&gt; BGE Publikációtár &lt;/a&gt; &lt;/span&gt; &lt;/span&gt; &lt;div class=&quot;mtid&quot;&gt;&lt;span class=&quot;long-pub-mtid&quot;&gt;Közlemény: 33771779&lt;/span&gt; | &lt;span class=&quot;status-data status-VALIDATED&quot;&gt; Egyeztetett &lt;/span&gt; &lt;span class=&quot;long-book-mtid&quot;&gt;Befoglaló: 33769537&lt;/span&gt; Forrás | &lt;span class=&quot;type-subtype&quot;&gt;Könyvrészlet ( Konferenciaközlemény ) &lt;/span&gt; | &lt;span class=&quot;pub-category&quot;&gt;Tudományos&lt;/span&gt; | &lt;span class=&quot;publication-sourceOfData&quot;&gt;kézi felvitel&lt;/span&gt; &lt;/div&gt; &lt;div class=&quot;notDuplums&quot;&gt;&lt;a target=&quot;_blank&quot; href=&quot;/api/publication/33771779/notduplums&quot;&gt;1 Nem duplumnak jelölés&lt;/a&gt; &lt;/div&gt; &lt;div class=&quot;lastModified&quot;&gt;Utolsó módosítás: 2023.05.03. 10:17 Eszenyi-Bakos Kinga (BGE PSZK admin 5) &lt;/div&gt; &lt;/div&gt; &lt;/div&gt;</template2>
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