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  • Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension /
Tác giả CN Emer, Curtis.
Nhan đề Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension / Emer Curtis, Breda Sweeney.
Thông tin xuất bản 2017.
Tóm tắt Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing management control systems (MCSs) and the generation of dynamic tension between the different types of innovation. Findings show how mutually reinforcing MCSs create a push for consistency but fail to generate a dynamic tension between different types of innovation, thus crowding out one type of innovation. While the literature to date has been unclear on how mutual reinforcement and the generation of dynamic tension are related, this study makes a distinction between mutually reinforcing control systems that support each other in driving momentum around a particular strategic objective (consistent reinforcement), and control systems which are reinforcing in creating dynamic tension, thus reducing momentum in one particular direction (countervailing reinforcement). It also contributes to the literature by highlighting the protective role that MCSs can play in the management of innovation. Feedback and measurement systems reduce the vulnerability of resources to diversion to other areas by stimulating action on projects, driving accountability around the use of the resources, and commanding management attention.
Thuật ngữ không kiểm soát Dynamic tension
Thuật ngữ không kiểm soát Innovation,
Thuật ngữ không kiểm soát Management control systems
Thuật ngữ không kiểm soát Mutual reinforcement
Thuật ngữ không kiểm soát Simons’ levers of control
Tác giả(bs) CN Breda Sweeney
Nguồn trích Accounting and Business Research- Volume 47, 2017 - Issue 3
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1001 |aEmer, Curtis.
24510|aManaging different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension / |cEmer Curtis, Breda Sweeney.
260|c2017.
520 |aUsing a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing management control systems (MCSs) and the generation of dynamic tension between the different types of innovation. Findings show how mutually reinforcing MCSs create a push for consistency but fail to generate a dynamic tension between different types of innovation, thus crowding out one type of innovation. While the literature to date has been unclear on how mutual reinforcement and the generation of dynamic tension are related, this study makes a distinction between mutually reinforcing control systems that support each other in driving momentum around a particular strategic objective (consistent reinforcement), and control systems which are reinforcing in creating dynamic tension, thus reducing momentum in one particular direction (countervailing reinforcement). It also contributes to the literature by highlighting the protective role that MCSs can play in the management of innovation. Feedback and measurement systems reduce the vulnerability of resources to diversion to other areas by stimulating action on projects, driving accountability around the use of the resources, and commanding management attention.
6530 |aDynamic tension
6530 |aInnovation,
6530 |aManagement control systems
6530 |aMutual reinforcement
6530 |aSimons’ levers of control
700 |aBreda Sweeney
7730 |tAccounting and Business Research|gVolume 47, 2017 - Issue 3
890|a0|b0|c0|d0

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