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Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts

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  • Bing Guo
  • Evita Paraskevopoulou
  • Luis Santamaría Sánchez

Abstract

This paper studies the relationship between the use of management control systems and different types of innovation (product and process), taking into account innovation contexts (high-tech versus low-tech sectors). We develop and test our hypotheses based on a large sample of Spanish manufacturing firms and find that input controls have a positive association only with process innovation in both innovation contexts. Behavior controls have similar effects on both types of innovation outcomes for high-tech firms, while they have stronger positive associations with process than with product innovation for low-tech firms. Output controls are equally relevant for product and process innovation in both contexts.

Suggested Citation

  • Bing Guo & Evita Paraskevopoulou & Luis Santamaría Sánchez, 2019. "Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts," European Accounting Review, Taylor & Francis Journals, vol. 28(4), pages 681-712, August.
    • Handle: RePEc:taf:euract:v:28:y:2019:i:4:p:681-712
    DOI: 10.1080/09638180.2018.1528168
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    Cited by:

    1. 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.
    2. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    3. Nieto, María Jesús & Santamaria, Luis & Bammens, Yannick, 2023. "Digitalization as a facilitator of open innovation: Are family firms different?," Technovation, Elsevier, vol. 128(C).

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