Control systems under different innovation management modes

One study focused on the relationships between innovation and management accounting and control systems (MACS). This was done by emphasising the importance of the choice by which individual MACS are selected for interactive (as opposed to diagnostic) use. Using survey data collected from 57 medium-sized Spanish firms, the researchers found evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firm’s innovation management mode (IMM;  intuitive, systematic, strategic), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature 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.

The 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 existing dysfunctional trends caused by innovation momentum. This was very surprising. A plausible explanation is that the ability to effectively mitigate the dysfunctional excesses of innovation momentum is more likely to stem from the introduction of elements which, rather than replicating and fully complying with existing patterns, introduce diversity, offer new perspectives and even produce some disruption.

 

References:

Bisbe, J., Malagueno, R., 2009. The choice of interactive control systems under different innovation management modes. European Accounting Review, 18 (2), 371-405.

http://www.tandfonline.com/doi/abs/10.1080/09638180902863803#.VIoWE1h0xD8

Mer från InventiveBoard


Resource allocation and innovations

It is widely known that introducing new products into the marketplace is essential to a company’s competitive position and long-term survival. One study investigated the new product performance of a large number of North American and European business units and various best business practices that…

Läs mer

Management control in knowledge integration

What is the role of management control in knowledge-intensive firms? One study explored this issue. Starting from the limitations of the definition of uncertainty, especially when applied to contexts characterized by knowledge intensity, the study investigated the relationship between knowledge complexity and management control systems….

Läs mer