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How control systems influence product innovation processes examining the role of entrepreneurial orientation

How control systems influence product innovation processes examining the role of entrepreneurial orientation

 Bisbea, Josep.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 356-386. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessCreativityControl systemsConversion ability.Management accountingInnovation
Tác giả CN Bisbea, Josep.
Nhan đề How control systems influence product innovation processes: examining the role of entrepreneurial orientation / Josep Bisbea & Ricardo Malagueñob.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 356-386.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems (VS), diagnostic control systems and interactive control systems (ICS)) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that (1) VS and ICS have significant main effects on the creativity, co-ordination and knowledge integration, and filtering (sub-)phases of innovation processes and (2) the significance and direction of these influences vary depending on the entrepreneurial orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Creativity
Từ khóa tự do Control systems
Từ khóa tự do Conversion ability.
Từ khóa tự do Management accounting
Từ khóa tự do Innovation
Nguồn trích Accounting and Business Research.- Volume 45, N3, 2015.
MARC
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100[1 ] |a Bisbea, Josep.
245[1 0] |a How control systems influence product innovation processes: examining the role of entrepreneurial orientation / |c Josep Bisbea & Ricardo Malagueñob.
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300[ ] |a pages 356-386.
362[0 ] |a Vol. 45, N.3 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems (VS), diagnostic control systems and interactive control systems (ICS)) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that (1) VS and ICS have significant main effects on the creativity, co-ordination and knowledge integration, and filtering (sub-)phases of innovation processes and (2) the significance and direction of these influences vary depending on the entrepreneurial orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation.
650[0 0] |a Accounting |v Periodicals.
650[0 0] |a Business |v Periodicals.
650[1 0] |a Accounting |x Research |v Periodicals.
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653[0 ] |a Control systems
653[0 ] |a Conversion ability.
653[0 ] |a Management accounting
653[0 ] |a Innovation
773[ ] |t Accounting and Business Research. |g Volume 45, N3, 2015.
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