In this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture.

在本文中，我们试图通过称为印记的理论视角来了解创始人对管理控制系统（MCS）设计和使用的影响。组织文献表明，创始人是烙印的来源，因为其独特的背景会为组织的蓝图提供依据，这会影响组织设计和开发的模式。我们对一家创新的早期成长型制造公司进行案例研究，该公司由创始人创立，他们拥护承诺蓝图（五种可能的蓝图之一）。具有承诺蓝图的创始人旨在建立一个工作场所，使员工彼此之间以及与公司之间产生强烈的情感依恋，并对公司的愿景充满热情。我们研究了创始人的承诺蓝图如何影响MCS的设计和使用。我们表明，创始人承诺蓝图的烙印体现在文化控制和员工选择的设计和使用上，以及员工选择以建立一种工作场所，这种工作场所可以培养出与家庭类似的强烈情感依恋和认同感，并具有员工敬业和热情的组织文化关于公司。尽管以前已经证明这些控制构成承诺蓝图的核心组成部分，但我们的结果表明，对文化控制的依赖不是唯一的，而是通过经理设计和使用人员控制，结果控制，行动控制，处罚和非正式控制。我们还不愿意实施被视为官僚主义的控制措施，因为人们认为它们会对组织文化产生负面影响。