Research Repository

The Choice of Interactive Control Systems under Different Innovation Management Modes

Bisbe, Josep and Malagueno, Ricardo (2009) 'The Choice of Interactive Control Systems under Different Innovation Management Modes.' European Accounting Review, 18 (2). pp. 371-405. ISSN 0963-8180

This is the latest version of this item.

[img]
Preview
Text
bisbe&malagueñotoEAR151208submitted.pdf

Download (288kB) | Preview

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 data from a survey-based study on innovation and control practices in 57 medium-sized Spanish firms, we find evidence supporting that 1) the choice of individual MACS selected for interactive use is associated to 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 present 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 dysfunctional existing trends caused by strategic momentum regarding innovation.

Item Type: Article
Additional Information: European Accounting Review, Volume 18, Issue 2, 2009 Special Issue: Special Section on Accounting, Innovation and Entrepreneurship
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Ricardo Malagueno De Santana
Date Deposited: 14 Nov 2011 09:37
Last Modified: 16 Dec 2014 11:20
URI: http://repository.essex.ac.uk/id/eprint/1481

Available Versions of this Item

  • The Choice of Interactive Control Systems under Different Innovation Management Modes. (deposited 14 Nov 2011 09:37) [Currently Displayed]

Actions (login required)

View Item View Item