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The performance effects of management control instruments in different stages of new product development

Author

Listed:
  • Jan Christoph Munck
  • Alexander Tkotz
  • Sven Heidenreich
  • Andreas Wald

Abstract

Purpose - The study builds on existing research in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent and efficient. Design/methodology/approach - The authors use dyadic data to determine the effect of 58 MC instruments on NPD process stage-specific performance and subsequent innovation and firm success. To provide empirical evidence of each MC instrument’s effectiveness, three importance-performance matrix analyses were conducted that assess the impact of each MC instrument. Findings - The authors identify patterns in the application of MC instruments which contribute to successful innovation activities and the authors determine the impact of MC instruments on NPD performance, innovation performance and firm performance in different stages of the NPD process. Practical implications - The authors provide knowledge that can be used by managers to review their actual application of MC in the NPD process and to select their instrument set. Originality/value - The authors contribute to the MC literature by examining data from a cross-industry study on the effects of MC instruments during the NPD process. The authors include a comprehensive set of MC instruments and show how their effect changes between the different stages of the NPD process.

Suggested Citation

  • Jan Christoph Munck & Alexander Tkotz & Sven Heidenreich & Andreas Wald, 2020. "The performance effects of management control instruments in different stages of new product development," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(2), pages 259-284, June.
    • Handle: RePEc:eme:jaocpp:jaoc-09-2019-0101
    DOI: 10.1108/JAOC-09-2019-0101
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    Citations

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    Cited by:

    1. Mariastella Messina & Antonio Leotta, 2023. "Management control package in the portfolio project selection process. Empirical evidence from semiconductor industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 25-42.

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