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Management Control as a Strategic Lever for Industrial Innovation: A Literature Review
[Le contrôle de gestion comme levier stratégique de l'innovation industrielle : une revue de la littérature]

Author

Listed:
  • Marouane El Aliti

    (UIT - Université Ibn Tofaïl)

  • Omar Taouab

    (UIT - Université Ibn Tofaïl)

Abstract

Management control plays an ambivalent role in industrial innovation, acting both as a potential obstacle and as a strategic lever for performance. Given the growing importance of innovation for the competitiveness of industrial firms, this research aims to analyze how management control systems can support, guide, and steer innovation processes in an environment characterized by uncertainty and complexity. Based on a narrative analysis of recent academic literature, the study highlights a gradual evolution of control tools, moving from traditional budgetary control to more interactive, agile, and strategically oriented forms that foster organizational ambidexterity. The findings show that steering innovation relies on a combination of formal and informal mechanisms, facilitating support, coordination, and strategic analysis of innovative initiatives. Furthermore, this research demonstrates that management control, when designed as a flexible and interactive system, constitutes a key lever for industrial innovation rather than a mere constraint. However, tensions between rigor and flexibility, as well as cultural, organizational, and digital dimensions, remain major challenges. These observations underscore the need to develop integrated frameworks and to deepen empirical research in order to better understand the role of management control in steering innovation.

Suggested Citation

  • Marouane El Aliti & Omar Taouab, 2026. "Management Control as a Strategic Lever for Industrial Innovation: A Literature Review [Le contrôle de gestion comme levier stratégique de l'innovation industrielle : une revue de la littérature]," Post-Print hal-05470592, HAL.
    • Handle: RePEc:hal:journl:hal-05470592
    DOI: 10.5281/zenodo.18310578
    Note: View the original document on HAL open archive server: https://hal.science/hal-05470592v1
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    References listed on IDEAS

    as
    1. O'Reilly, Charles A., III & Tushman, Michael L., 2013. "Organizational Ambidexterity: Past, Present and Future," Research Papers 2130, Stanford University, Graduate School of Business.
    2. David J. Teece, 2007. "Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance," Strategic Management Journal, Wiley Blackwell, vol. 28(13), pages 1319-1350, December.
    3. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    4. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    5. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    6. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    7. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
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