Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Szutowski Dawid ()
Additional contact information
Szutowski Dawid: Poznań University of Economics and Business, Faculty of Management, Department of Controlling, Financial Analysis and Valuation, Al. Niepodległości 10, 61-875Poznań, Poland

Folia Oeconomica Stetinensia, 2019, vol. 19, issue 2, 160-175

Abstract: Research background: There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings.Purpose: The purpose of the present study was to create a conceptual model representing the relation between management control and innovation.Research methodology: The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers.Results: The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process.Novelty: The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.

Keywords: Innovation; management control; decision-making (search for similar items in EconPapers)
JEL-codes: G32 O31 O32 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/foli-2019-0020 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:foeste:v:19:y:2019:i:2:p:160-175:n:11

DOI: 10.2478/foli-2019-0020

Access Statistics for this article

Folia Oeconomica Stetinensia is currently edited by Waldemar Tarczyński

More articles in Folia Oeconomica Stetinensia from Sciendo
Bibliographic data for series maintained by Peter Golla ().