IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v28y2019i4p681-712.html
   My bibliography  Save this article

Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts

Author

Listed:
  • Bing Guo
  • Evita Paraskevopoulou
  • Luis Santamaría Sánchez

Abstract

This paper studies the relationship between the use of management control systems and different types of innovation (product and process), taking into account innovation contexts (high-tech versus low-tech sectors). We develop and test our hypotheses based on a large sample of Spanish manufacturing firms and find that input controls have a positive association only with process innovation in both innovation contexts. Behavior controls have similar effects on both types of innovation outcomes for high-tech firms, while they have stronger positive associations with process than with product innovation for low-tech firms. Output controls are equally relevant for product and process innovation in both contexts.

Suggested Citation

  • Bing Guo & Evita Paraskevopoulou & Luis Santamaría Sánchez, 2019. "Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts," European Accounting Review, Taylor & Francis Journals, vol. 28(4), pages 681-712, August.
    • Handle: RePEc:taf:euract:v:28:y:2019:i:4:p:681-712
    DOI: 10.1080/09638180.2018.1528168
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09638180.2018.1528168
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180.2018.1528168?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira, 2023. "Management control systems and innovation: a case study grounded in institutional theory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 109-133, March.
    2. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    3. Sung-Tae Lee & Sun-Moon Jung, 2024. "Does organizational innovation facilitate product innovation? Evidence from Korean Manufacturing Firms," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(3), pages 551-585, September.
    4. Nieto, María Jesús & Santamaria, Luis & Bammens, Yannick, 2023. "Digitalization as a facilitator of open innovation: Are family firms different?," Technovation, Elsevier, vol. 128(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:28:y:2019:i:4:p:681-712. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.