Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts

被引：28

作者：

Guo, Bing ^{[1
]}

Paraskevopoulou, Evita ^{[1
]}

Santamaria Sanchez, Luis ^{[1
]}

机构：

[1] Univ Carlos III Madrid, Dept Business Adm, Calle Madrid 126, Madrid 28903, Spain

来源：

EUROPEAN ACCOUNTING REVIEW | 2019年 / 28卷 / 04期

关键词：

Management control systems; Product innovation; Process innovation; Sector characteristics; Panel data; RESEARCH-AND-DEVELOPMENT; TECHNOLOGICAL INNOVATION; ORGANIZATIONAL CONTROL; FRONT-END; FIRMS; INTEGRATION; CREATIVITY; KNOWLEDGE; STRATEGY; IMPLEMENTATION;

D O I：

10.1080/09638180.2018.1528168

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper studies the relationship between the use of management control systems and different types of innovation (product and process), taking into account innovation contexts (high-tech versus low-tech sectors). We develop and test our hypotheses based on a large sample of Spanish manufacturing firms and find that input controls have a positive association only with process innovation in both innovation contexts. Behavior controls have similar effects on both types of innovation outcomes for high-tech firms, while they have stronger positive associations with process than with product innovation for low-tech firms. Output controls are equally relevant for product and process innovation in both contexts.

引用

页码：681 / 712

页数：32

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