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The Choice of Interactive Control Systems under Different Innovation Management Modes

Author

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  • Josep Bisbe
  • Ricardo Malagueno

Abstract

This 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.

Suggested Citation

  • Josep Bisbe & Ricardo Malagueno, 2009. "The Choice of Interactive Control Systems under Different Innovation Management Modes," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 371-405.
  • Handle: RePEc:taf:euract:v:18:y:2009:i:2:p:371-405
    DOI: 10.1080/09638180902863803
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    1. repec:fan:macoma:v:html10.3280/maco2017-002006 is not listed on IDEAS
    2. repec:wsi:ijimxx:v:21:y:2017:i:06:n:s1363919618500159 is not listed on IDEAS
    3. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    4. Ernesto Lopez-Valeiras & Maria Beatriz Gonzalez-Sanchez & Jacobo Gomez-Conde, 2016. "The effects of the interactive use of management control systems on process and organizational innovation," Review of Managerial Science, Springer, vol. 10(3), pages 487-510, July.
    5. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, Open Access Journal, vol. 7(3), pages 1-14, March.
    6. 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.
    7. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0243-4 is not listed on IDEAS
    8. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    9. 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.
    10. Christine Marsal, 2012. "La Gouvernance Mutualiste Comme Levier De Controle," Post-Print hal-00690973, HAL.
    11. 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.
    12. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
    13. Erkki K. Laitinen & Aapo Länsiluoto & Soila Salonen, 2016. "Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 293-322, November.

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