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The Multiplicity of Controls and the Making of Innovation

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  • Silvana Revellino
  • Jan Mouritsen

Abstract

This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are mediated by unique sets of technologies of control. In this process the innovation changes and adapts. This thesis is drawn from the case of Italian Autostrade's innovation Telepass which was an automatic toll collection devise developed to make traffic fast, safe and fluid. Throughout its development it had to pass trials of technology, the network of cooperating firms, the user, the organisation, and in this process it not only developed itself, it also transformed Autostrade and required additional innovations. The set of controls included elements of budgetary planning, strategic vision, user satisfaction, productivity and highly pointed achievement targets. This multiplicity of controls changed and adapted to the innovation as the innovation unfolds. The controls were part of the innovation more likely than an external device to make it transparent. They engaged the individual trials and changed from trial to trial. This message adds to the literature which suggests that control should be structured in relation to the characteristics of the innovation. Rather than responding primarily to the strategic context and the uncertainties around the innovation, controls are involved more in trials around specific challenges to the development of innovation.

Suggested Citation

  • Silvana Revellino & Jan Mouritsen, 2009. "The Multiplicity of Controls and the Making of Innovation," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 341-369.
    • Handle: RePEc:taf:euract:v:18:y:2009:i:2:p:341-369
    DOI: 10.1080/09638180802681529
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    Cited by:

    1. Dasuni Nirmani Pandithasekara & Erabaddage Ayoma Gayathri Sumanasiri & Áron Perényi, 2023. "Exploring the Impact of Sustainability Control Systems on Employees’ Green Creativity: The Mediating Role of Psychological Empowerment and Sustainability Learning Capabilities," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
    2. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
    3. Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira, 2023. "Management control systems and innovation: a case study grounded in institutional theory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 109-133, March.
    4. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
    5. Fábio Frezatti & Diógenes de Souza Bido & Ana Paula Capuano da Cruz & Maria José de Camargo Machado, 2015. "The Structure of Artefacts of Management Control in the Innovation Process: Does Exist Association with the Strategic Profile?," Brazilian Business Review, Fucape Business School, vol. 12(1), pages 128-153, January.
    6. Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
    7. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
    8. François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.
    9. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    10. Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
    11. Thambar, Paul J. & Brown, David A. & Sivabalan, Prabhu, 2019. "Managing systemic uncertainty: The role of industry-level management controls and hybrids," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
    12. Massimo Sargiacomo, 2018. "Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 85-127, May.
    13. Artie W. Ng & Douglas Macbeth & Leslie S. C. Yip, 2017. "Exploring performance drivers for technology-based ventures from early stage to expansion: perspectives of venture capitalists," Venture Capital, Taylor & Francis Journals, vol. 19(4), pages 335-359, October.
    14. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    15. Salvador Carmona, 2010. "Editorial," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 1-5.
    16. Neu, Dean, 2019. "Accounting for extortion," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 50-63.

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