Accesso libero

Management Control Systems and Innovation Process Efficiency. A Conceptual Model

INFORMAZIONI SU QUESTO ARTICOLO

Cita

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.

eISSN:
1898-0198
Lingua:
Inglese
Frequenza di pubblicazione:
2 volte all'anno
Argomenti della rivista:
Business and Economics, Political Economics, other