Configurations of control in product development

Lucia Bellora-Bienengräber

Journal of Accounting & Organizational Change, 2019, vol. 15, issue 1, 127-146

Abstract: Purpose - The purpose of this paper is to explore how the emphases given to the levers of control when monitoring product development (PD) are combined with each other, with the type of PD strategy formation and with the degree of innovativeness experienced by the firm. Moreover, the paper aims at identifying those configurations that are equifinal and superior to others in terms of PD and organizational performance. Design/methodology/approach - Data (n= 468) are collected through a structure written questionnaire and analyzed through cluster analysis. Robustness tests investigate the stability of the results across different cluster method choices. Findings - The paper unravels three configurations: A framing firms cluster, a fatalist firms cluster and a meticulous firms cluster. The first and the third cluster outperform the second cluster in terms of performance. Research limitations/implications - Limitations of the paper relate to the possible response bias, the measurement of the variables, the subjectivity in cluster method choices and the static and non-causal nature of results. Future studies are called to validate the findings. Practical implications - Firms with a partially intended and partially emergent PD strategy formation process and high innovativeness should place high emphasis to the PD beliefs and boundary systems. Firms with a prevailing intended PD strategy formation and a medium innovativeness should emphasize diagnostic and interactive control systems for PD. Originality/value - In contrast to previous studies, this paper addresses the peculiarities of one specific control problem, i.e. the conflicting control demands that management has to address in PD.

Keywords: Management control systems; Product development; Configurations; Levers of control (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-12-2016-0088

DOI: 10.1108/JAOC-12-2016-0088

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