<abstract xmlns="http://www.w3.org/1999/xhtml"><bold>Research background:</bold> There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings.<bold>Purpose:</bold> The purpose of the present study was to create a conceptual model representing the relation between management control and innovation.<bold>Research methodology:</bold> The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers.<bold>Results:</bold> The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process.<bold>Novelty:</bold> The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.</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.Purpose: The purpose of the present study was to create a conceptual model representing the relation between management control and innovation.Research methodology: The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers.Results: The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process.Novelty: The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.

Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Poznań University of Economics and Business

Faculty of Management, Department of Controlling, Financial Analysis and Valuation

Folia Oeconomica Stetinensia

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

{"article-title":"Management Control Systems and Innovation Process Efficiency. A Conceptual Model"}

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

Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Published Online: Dec 26, 2019

Page range: 160 - 175

Received: Mar 11, 2019

Accepted: Oct 21, 2019

DOI: https://doi.org/10.2478/foli-2019-0020

Keywords
Innovation, management control, decision-making

© 2019 Dawid Szutowski, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Published Online: Dec 26, 2019

Page range: 160 - 175

Received: Mar 11, 2019

Accepted: Oct 21, 2019

DOI: https://doi.org/10.2478/foli-2019-0020

KeywordsInnovation, management control, decision-making

© 2019 Dawid Szutowski, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Keywords
Innovation, management control, decision-making