Innovation as part of the management control system

Detalhes bibliográficos
Autor(a) principal: Frezatti, Fábio
Data de Publicação: 2013
Outros Autores: Bido, Diógenes de Souza, Cruz, Ana Paula Capuano da, Machado, Maria José de Camargo
Tipo de documento: Artigo de conferência
Idioma: eng
Título da fonte: Repositório Institucional da FURG (RI FURG)
Texto Completo: http://repositorio.furg.br/handle/1/5466
Resumo: The objective of this research is to study the relationship between management control systems and the innovation process, taking into account the model from Simons (1995). The study is descriptive and quantitative and uses survey data that are analysed utilising structural equation modelling. The main contribution of this research is the identification of the influences exerted by the following: external stimuli and dynamic tensions on the direction of innovation strategies, dynamic tensions on the structure of the interactive control system, and the interactive control system on the structure of the diagnostic control system and on innovation intensity. No impact from the catalyst and obstructor elements on innovation process was confirmed. The influence of interactive system on the diagnostic was expected from literature but not confirmed. This find might consider that the efforts to maintain management control systems must be sensitive to the variables treated in the study.
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spelling Innovation as part of the management control systemThe objective of this research is to study the relationship between management control systems and the innovation process, taking into account the model from Simons (1995). The study is descriptive and quantitative and uses survey data that are analysed utilising structural equation modelling. The main contribution of this research is the identification of the influences exerted by the following: external stimuli and dynamic tensions on the direction of innovation strategies, dynamic tensions on the structure of the interactive control system, and the interactive control system on the structure of the diagnostic control system and on innovation intensity. No impact from the catalyst and obstructor elements on innovation process was confirmed. The influence of interactive system on the diagnostic was expected from literature but not confirmed. This find might consider that the efforts to maintain management control systems must be sensitive to the variables treated in the study.2015-10-12T17:53:54Z2015-10-12T17:53:54Z2013info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/conferenceObjectapplication/pdfFREZATTI, Fábio et al. Innovation as part of the management control system. In: EUROPEAN ACCOUNTING ASSOCIATION, 36., 2013, Paris. Anais…Paris: [s.n.], 2013. p. 1-16. Disponível em: <http://www.eaa2013.org/userfiles/ffjldjg_eghigf_ta6ga1or.pdf>. Acesso em: 23 set. 2015.http://repositorio.furg.br/handle/1/5466engFrezatti, FábioBido, Diógenes de SouzaCruz, Ana Paula Capuano daMachado, Maria José de Camargoinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da FURG (RI FURG)instname:Universidade Federal do Rio Grande (FURG)instacron:FURG2021-01-22T17:41:18Zoai:repositorio.furg.br:1/5466Repositório InstitucionalPUBhttps://repositorio.furg.br/oai/request || http://200.19.254.174/oai/requestopendoar:2021-01-22T17:41:18Repositório Institucional da FURG (RI FURG) - Universidade Federal do Rio Grande (FURG)false
dc.title.none.fl_str_mv Innovation as part of the management control system
title Innovation as part of the management control system
spellingShingle Innovation as part of the management control system
Frezatti, Fábio
title_short Innovation as part of the management control system
title_full Innovation as part of the management control system
title_fullStr Innovation as part of the management control system
title_full_unstemmed Innovation as part of the management control system
title_sort Innovation as part of the management control system
author Frezatti, Fábio
author_facet Frezatti, Fábio
Bido, Diógenes de Souza
Cruz, Ana Paula Capuano da
Machado, Maria José de Camargo
author_role author
author2 Bido, Diógenes de Souza
Cruz, Ana Paula Capuano da
Machado, Maria José de Camargo
author2_role author
author
author
dc.contributor.author.fl_str_mv Frezatti, Fábio
Bido, Diógenes de Souza
Cruz, Ana Paula Capuano da
Machado, Maria José de Camargo
description The objective of this research is to study the relationship between management control systems and the innovation process, taking into account the model from Simons (1995). The study is descriptive and quantitative and uses survey data that are analysed utilising structural equation modelling. The main contribution of this research is the identification of the influences exerted by the following: external stimuli and dynamic tensions on the direction of innovation strategies, dynamic tensions on the structure of the interactive control system, and the interactive control system on the structure of the diagnostic control system and on innovation intensity. No impact from the catalyst and obstructor elements on innovation process was confirmed. The influence of interactive system on the diagnostic was expected from literature but not confirmed. This find might consider that the efforts to maintain management control systems must be sensitive to the variables treated in the study.
publishDate 2013
dc.date.none.fl_str_mv 2013
2015-10-12T17:53:54Z
2015-10-12T17:53:54Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/conferenceObject
format conferenceObject
status_str publishedVersion
dc.identifier.uri.fl_str_mv FREZATTI, Fábio et al. Innovation as part of the management control system. In: EUROPEAN ACCOUNTING ASSOCIATION, 36., 2013, Paris. Anais…Paris: [s.n.], 2013. p. 1-16. Disponível em: <http://www.eaa2013.org/userfiles/ffjldjg_eghigf_ta6ga1or.pdf>. Acesso em: 23 set. 2015.
http://repositorio.furg.br/handle/1/5466
identifier_str_mv FREZATTI, Fábio et al. Innovation as part of the management control system. In: EUROPEAN ACCOUNTING ASSOCIATION, 36., 2013, Paris. Anais…Paris: [s.n.], 2013. p. 1-16. Disponível em: <http://www.eaa2013.org/userfiles/ffjldjg_eghigf_ta6ga1or.pdf>. Acesso em: 23 set. 2015.
url http://repositorio.furg.br/handle/1/5466
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Institucional da FURG (RI FURG)
instname:Universidade Federal do Rio Grande (FURG)
instacron:FURG
instname_str Universidade Federal do Rio Grande (FURG)
instacron_str FURG
institution FURG
reponame_str Repositório Institucional da FURG (RI FURG)
collection Repositório Institucional da FURG (RI FURG)
repository.name.fl_str_mv Repositório Institucional da FURG (RI FURG) - Universidade Federal do Rio Grande (FURG)
repository.mail.fl_str_mv
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