The Structure of Artefacts of Management Control in the Innovation Process: Does Exist Association with the Strategic Profile?

• Autor(a) principal: Frezatti, Fábio
• Data de Publicação: 2015
• Outros Autores: Bido, Diógenes de Souza, Cruz, Ana Paula Capuano da, Machado, Maria José de Camargo
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: BBR. Brazilian Business Review (English edition. Online)
• Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/93
• topic: Innovation process; Strategic profile; Management control instruments; Processo de inovação; Perfil estratégico; Instrumentos do controle gerencial

This paper aims to identify what organisations understand and use as management control instruments to provide support to their strategies implemented thru by the innovation process. A survey-based study was developed and the results suggest that innovation is predominantly focused on products and processes, to the detriment of technological and organisational innovation. When addressed individually specific characteristics with regard to the specific strategic types, the instruments presence is more pronounced in the analyser type. The reactor type is associated with absence or non-use of artefacts, specially budgeting and budgeting control. These findings reflect the alignment between strategic types, the availability of instruments and intensity of innovation captured by radical and incremental innovation, which is useful information with which to understand organisations and their market activities and to promote assertive management. The contribution of this paper refers to bring information about specific management control instruments existence and the impact for the intensity of the innovation that is relevant for management.