Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

Marina Godinho Antunes, Joaquín Texeira Quirós and Maria do Rosáirio Texeira Fernandes Justino ()
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Marina Godinho Antunes: Lisbon Accounting and Business School, Lisbon Polytechnic Institute, Avenida Miguel Bombarda, 20, 1069-035 Lisboa, Portugal
Joaquín Texeira Quirós: Faculty of Economics and Business, University of Extremadura, Spain3Universidade Autónoma de Lisboa, 1169-023 Lisboa, Portugal
Maria do Rosáirio Texeira Fernandes Justino: Lisbon Accounting and Business School, Lisbon Polytechnic Institute, Avenida Miguel Bombarda, 20, 1069-035 Lisboa, Portugal

International Journal of Innovation and Technology Management (IJITM), 2018, vol. 15, issue 02, 1-22

Abstract: The purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.

Keywords: Total quality management; innovation; management control systems; organizational performance (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1142/S0219877018500141

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