The Choice of Interactive Control Systems under Different Innovation Management Modes
AbstractThis paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using survey data collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firm's innovation management mode (IMM), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature similar cognitive models and whether the sophistication of the information contents provided by the interactive MACS responds to the priority needs perceived in the IMM. Our findings further indicate that similarity in patterns between IMM and MACS does not lead to a beneficial impact on the level of innovation outputs, suggesting instead that it may induce the replication of existing dysfunctional trends caused by innovation momentum.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 18 (2009)
Issue (Month): 2 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Christine Marsal, 2012. "La Gouvernance Mutualiste Comme Levier De Controle," Post-Print hal-00690973, HAL.
- Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.