Do Management Control Systems promote ambidextrous innovation? The moderating role of leadership style

Los sistemas de control de gestión promueven la innovación ambidiestra? El papel moderador del estilo de liderazgo

Sarra Berraies, Mehrez Chaher, Badreddine Hamdi () and Tarek Mejri ()
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Sarra Berraies: University of Bahrain, Université de Tunis
Mehrez Chaher: Université de Tunis
Badreddine Hamdi: UB - Université de Bourgogne, CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Tarek Mejri: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne

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Abstract: This study develops and tests a model to assess the impact of the ambidextrous management control that refers to a balance between interactive management control system (iMCS) and diagnostic management control (dMCS) on ambidextrous innovation. Our results, based on data collected from 232 senior managers in the context of French companies, indicate that iMCS promotes exploratory innovation, while dMCS has a positive and significant influence on exploitative innovation. Data analysis revealed also that the ambidextrous MCS conducts to ambidextrous innovation. Furthermore, our results show that transformational leadership moderates the relationship between iMCS and exploratory innovation, while transactional leadership moderates the link between dMCS and exploitative innovation. Finally, our findings revealed that ambidextrous leadership reinforces the link between ambidextrous MCS and ambidextrous innovation.

Keywords: Ambidextrous leadership; Ambidextrous control; Innovation ambidexterity; Interactive management control; Diagnostic management control; Control de gestión interactivo; Control ambidiestro; Liderazgo ambidiestro; Innovación ambidiestra; Control de gestión de diagnóstico; Contrôle ambidextre; Leadership ambidextre; Innovation ambidextre; Contrôle de gestion interactif; Contrôle de gestion diagnostic (search for similar items in EconPapers)
Date: 2021
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Published in Management international = International management = Gestión internacional, 2021, 25 (Special Issue, Communautés, écosystèmes et innovation), pp.206-228. ⟨10.7202/1088146ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04292590

DOI: 10.7202/1088146ar

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