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

• Autores: Bing Guo, Evita Paraskevopoulou, Lluis Santamaría Sánchez
• Localización: European accounting review, ISSN 0963-8180, Vol. 28, Nº 4, 2019, págs. 681-712
• Idioma: inglés
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• Resumen

  • 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.