El objetivo de este trabajo es una revisión literaria de la relación entre los sistemas de control de gestión y el porqué del uso de los mismos en las empresas de nueva creación. Con este fin, se han revisado 24 artículos publicados en 11 revistas en el período 1967-2015. Se definen los resultados en tres categorías: los motivos de la adopción, cuáles son y cómo actúan las variables de fomento de la adopción, y las consecuencias. Se analizan el estado actual de la investigación y las líneas de investigación futuras recogidas por la literatura recopilada.Palabras clave: Sistemas de control de gestión, emprendimiento, revisión de la literatura, start-up The Implementation of Management Control Systems in Start-Up Companies: A Review of the LiteratureThe objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.Keywords: Management control systems, entrepreneurship, literature review, start up. A implementação de sistemas de controle de gestão em empresas start-up: uma revisão da literaturaO objetivo deste artigo é uma revisão da literatura sobre a relação entre os sistemas de controlo de gestão e por que o uso delesem empresas recém-criadas. Para este fim, nós analisamos 24 artigos publicados em 11 revistas no período 1967-2015. os resultados são definidos emtrês categorias: as razões para adoção, eles são e como eles funcionam variáveis que promovem a adoção e as consequências. o estado actual da investigação e futuras pesquisas coletadas pela literatura recolhida é analisada.Palavras chave: Sistemas de controlo de gestão, empreendedorismo, revisão da literatura, o arranque La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura

<p>Thermal waters from natural hot springs and boreholes are clear geothermal features of the city of Ourense (Galicia, Spain). The urban area of Ourense is located in the Miño River’s valley which is characterized by two fault systems (NW–SE and NE–SW) that determine the groundwater circulation in the region. The low permeability of the granite and granodiorite only allows fluid circulation throughout faults and fractures transporting the fluid and transferring the heat to the lower elevations in the valley (Araujo 2008; Fernández Portal et al. 2007). During July to August 2019, an intensive soil gas geochemical survey was carried out at urban area of Ourense in order to identify the presence of vertical permeable structures and possible upflow of deep-seated gases. A total of 539 soil gas samples were taken with an average distance of ≈100 m between sampling sites and covering an area about 13Km<sup>2</sup>. In-situ soil CO<sub>2</sub> efflux and soil gas <sup>222</sup>Rn activity measurements were performed at each sampling site. In addition, soil gas samples at 40 cm depth were collected for chemical (He, Ne, H<sub>2</sub>, O<sub>2</sub>, N<sub>2</sub>, CH<sub>4</sub> and CO<sub>2</sub>) and isotope (d<sup>13</sup>C-CO<sub>2 </sub>vs. VPDB) analysis by micro-gas chromatography and IRMS, respectively. Soil CO<sub>2</sub> efflux and <sup>222</sup>Rn activity values ranged from 0.7 to 92 g·m<sup>-2</sup>·d<sup>-1</sup> (mean value of 16 g·m<sup>-2</sup>·d<sup>-1</sup>) and from 2.7 to 743 Bq·m<sup>-</sup>³ (mean value of 73 Bq·m<sup>-</sup>³), respectively. Regarding soil gas He and H<sub>2</sub> concentration, the values ranged from 5.2 to 25.0 ppmV (mean value of 6.2 ppmV) and from 0.5 to 24.9 ppmV (mean value of 1.9 ppmV), respectively. Soil CO<sub>2</sub> concentrations showed a range between 355 and 53,766 ppmV (mean value of 7,824 ppmV) with a range of isotopic ratios from -14.1 to -28.5‰ vs. VPDB (mean value of -22.1 ‰). The binary plot of d<sup>13</sup>C-CO<sub>2 </sub>vs 1/CO<sub>2</sub> concentration suggest the presence of small fractions of CO<sub>2</sub> deep-seated in the soil gas atmosphere (mainly an atmospheric and biogenic gas mixture) of the city of Ourense. Soil CO<sub>2</sub> efflux, soil gas Rn-222 activity and soil gas He, H<sub>2</sub> and CO<sub>2</sub> concentration contour maps were constructed using the sequential Gaussian simulation (sGs) interpolation method. Estimated diffuse CO<sub>2</sub> emission from the study area is about 201 tons per day and about 8 tons per day could be considered deep-seated degassing. Spatial distribution analysis of the soil gas geochemical data show relatively high values of soil CO<sub>2</sub> efflux and soil gas H<sub>2</sub> concentration at the Chavasqueira-Tinteiro urban sector, while As Burgas and Outariz-Muiño urban sectors showed relatively high values of soil <sup>222</sup>Rn activity. These results show the usefulness of the soil gas geochemistry to identify permeable zones and possible upflow of deep-seated gases at the city of Ourense.</p>