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Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Author

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  • Szutowski Dawid

    (Poznań University of Economics and Business, Faculty of Management, Department of Controlling, Financial Analysis and Valuation, Al. Niepodległości 10, 61-875 Poznań, Poland)

Abstract

Research background: There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings.

Suggested Citation

  • Szutowski Dawid, 2019. "Management Control Systems and Innovation Process Efficiency. A Conceptual Model," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 160-175, December.
    • Handle: RePEc:vrs:foeste:v:19:y:2019:i:2:p:160-175:n:11
    DOI: 10.2478/foli-2019-0020
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Innovation; management control; decision-making;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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