TY - JOUR
T1 - The choice of interactive control systems under different innovation management modes
AU - Bisbe, J.
AU - Malagueño, Ricardo
N1 - Funding Information:
The authors would like to thank the guest editors Antonio Davila and Daniel Oyon as well as the two extremely thorough anonymous referees for their extensive comments and suggestions. The second author is grateful to the Comissionat per a Universitats i Recerca del Departament d’Innovació, Universitats i Empresa de la Generalitat de Catalunya for its financial support.
PY - 2009/6
Y1 - 2009/6
N2 - 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 survey data collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with 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 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. 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 existing dysfunctional trends caused by innovation momentum.
AB - 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 survey data collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with 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 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. 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 existing dysfunctional trends caused by innovation momentum.
UR - http://www.scopus.com/inward/record.url?scp=75249084832&partnerID=8YFLogxK
U2 - 10.1080/09638180902863803
DO - 10.1080/09638180902863803
M3 - Article
AN - SCOPUS:75249084832
SN - 0963-8180
VL - 18
SP - 371
EP - 405
JO - European Accounting Review
JF - European Accounting Review
IS - 2
ER -