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

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dc.contributor.author Guo, Bing
dc.contributor.author Paraskevopoulou, Evita
dc.contributor.author Santamaría Sánchez, Luis
dc.date.accessioned 2022-02-03T09:14:49Z
dc.date.available 2022-02-03T09:14:49Z
dc.date.issued 2019
dc.identifier.bibliographicCitation 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.
dc.identifier.issn 0963-8180
dc.identifier.uri http://hdl.handle.net/10016/34024
dc.description.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.
dc.description.sponsorship 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].
dc.format.extent 32
dc.language.iso eng
dc.publisher Taylor & Francis
dc.rights © 2018 European Accounting Association.
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.other Management control systems
dc.subject.other Panel data
dc.subject.other Process innovation
dc.subject.other Product Innovation
dc.subject.other Sector characteristics
dc.title Disentangling the role of management control systems for product and process innovation in different contexts
dc.type article
dc.subject.eciencia Economía
dc.subject.eciencia Empresa
dc.identifier.doi https://doi.org/10.1080/09638180.2018.1528168
dc.rights.accessRights openAccess
dc.relation.projectID Gobierno de España. ECO2013-45864-P
dc.relation.projectID Comunidad de Madrid. S2015/HUM-3417
dc.type.version acceptedVersion
dc.identifier.publicationfirstpage 681
dc.identifier.publicationissue 4
dc.identifier.publicationlastpage 712
dc.identifier.publicationtitle European Accounting Review
dc.identifier.publicationvolume 28
dc.identifier.uxxi AR/0000021762
dc.contributor.funder Comunidad de Madrid
dc.contributor.funder Ministerio de Economía y Competitividad (España)
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