Disentangling the role of management control systems for product and process innovation in different contexts

Guo, Bing; Paraskevopoulou, Evita; Santamaría Sánchez, Luis

Disentangling the role of management control systems for product and process innovation in different contexts

Author(s): Guo, Bing; Paraskevopoulou, Evita; Santamaría Sánchez, Luis

Publisher: Taylor & Francis

Issued date: 2019

Citation: Guo, B., Paraskevopoulou, E. & Santamaría Sánchez, L. (2019). Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts. European Accounting Review, 28(4), 681–712.

ISSN: 0963-8180

DOI: https://doi.org/10.1080/09638180.2018.1528168

xmlui.dri2xhtml.METS-1.0.item-contributor-funder: Comunidad de Madrid
Ministerio de Economía y Competitividad (España)

Sponsor: This work was supported by the Spanish Ministry of Economics and Competitiveness [grant number ECO2013-45864-P]; the Community of Madrid and the European Social Fund [grant number S2015/HUM-3417] and [INNCOMCON-CM]; and Ramon Areces Foundation [grant number What Triggers Innovation?]; FEDER [grant number UNC315-EE-3636].

Project: Gobierno de España. ECO2013-45864-P
Comunidad de Madrid. S2015/HUM-3417

Keywords: Management control systems , Panel data , Process innovation , Product Innovation , Sector characteristics

URI: http://hdl.handle.net/10016/34024

Rights: © 2018 European Accounting Association.
Atribución-NoComercial-SinDerivadas 3.0 España

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 [+]

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