Bisbe, Josep and Malagueño, Ricardo (2015) 'How control systems influence product innovation processes: examining the role of entrepreneurial orientation.' Accounting and Business Research, 45 (3). pp. 356-386. ISSN 0001-4788
|
Text
Bisbe and Malagueno _2015_ How control systems influence product innovation processes v1.pdf - Submitted Version Download (277kB) | Preview |
Abstract
This paper yields insights into the channels through which Management Accounting and Control Systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems, diagnostic control systems, interactive control systems) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that: (1) value systems and interactive control systems have significant main effects on the creativity, coordination and knowledge integration, and filtering (sub-)phases of innovation processes; and (2) the significance and direction of these influences vary depending on the Entrepreneurial Orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation.
Item Type: | Article |
---|---|
Uncontrolled Keywords: | management accounting, control systems, innovation, creativity, conversion ability |
Subjects: | H Social Sciences > H Social Sciences (General) |
Divisions: | Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Elements |
Depositing User: | Elements |
Date Deposited: | 30 Jan 2015 12:54 |
Last Modified: | 08 Jan 2022 00:32 |
URI: | http://repository.essex.ac.uk/id/eprint/12488 |
Actions (login required)
![]() |
View Item |