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Tác giả CN
| Bisbea, Josep. | |
Nhan đề
| How control systems influence product innovation processes: examining the role of entrepreneurial orientation /Josep Bisbea & Ricardo Malagueñob. | |
Thông tin xuất bản
| London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015. | |
Mô tả vật lý
| pages 356-386. | |
Tùng thư
| Institute of Chartered Accountants in England and Wales. | |
Tóm tắt
| This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems (VS), diagnostic control systems and interactive control systems (ICS)) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that (1) VS and ICS have significant main effects on the creativity, co-ordination and knowledge integration, and filtering (sub-)phases of innovation processes and (2) the significance and direction of these influences vary depending on the entrepreneurial orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation. | |
Đề mục chủ đề
| Accounting--Periodicals. | |
Đề mục chủ đề
| Business--Periodicals. | |
Đề mục chủ đề
| Accounting--Research--Periodicals. | |
Thuật ngữ không kiểm soát
| Creativity | |
Thuật ngữ không kiểm soát
| Control systems | |
Thuật ngữ không kiểm soát
| Conversion ability. | |
Thuật ngữ không kiểm soát
| Management accounting | |
Thuật ngữ không kiểm soát
| Innovation | |
Nguồn trích
| Accounting and Business Research.- Volume 45, N3, 2015. |
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| 245 | 10|aHow control systems influence product innovation processes: examining the role of entrepreneurial orientation /|cJosep Bisbea & Ricardo Malagueñob. |
|---|
| 260 | |aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015. |
|---|
| 300 | |apages 356-386. |
|---|
| 362 | 0 |aVol. 45, N.3 (2015) |
|---|
| 490 | |aInstitute of Chartered Accountants in England and Wales. |
|---|
| 520 | |aThis paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems (VS), diagnostic control systems and interactive control systems (ICS)) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that (1) VS and ICS have significant main effects on the creativity, co-ordination and knowledge integration, and filtering (sub-)phases of innovation processes and (2) the significance and direction of these influences vary depending on the entrepreneurial orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation. |
|---|
| 650 | 00|aAccounting|vPeriodicals. |
|---|
| 650 | 00|aBusiness|vPeriodicals. |
|---|
| 650 | 10|aAccounting|xResearch|vPeriodicals. |
|---|
| 653 | 0 |aCreativity |
|---|
| 653 | 0 |aControl systems |
|---|
| 653 | 0 |aConversion ability. |
|---|
| 653 | 0 |aManagement accounting |
|---|
| 653 | 0 |aInnovation |
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| 773 | |tAccounting and Business Research.|gVolume 45, N3, 2015. |
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