供应链创新能力和管理会计控制匹配的组态效应对企业双元创新的影响

选取2012—2022年创业板制造企业样本，运用文本挖掘和模糊集定性比较分析(fsQCA)探究供应链创新能力和管理会计控制匹配如何通过不同的组态模式，实现企业高水平双元创新。研究表明：任何正向单一的因素均不能构成实现高水平企业双元创新的必要条件。协同联动下，产生高突破式创新五种组态模式或者高渐进式创新五种组态模式能达到“殊途同归”的效果。供应商创新能力、客户创新能力和补偿性匹配Ⅰ三种元素作为核心条件出现，可以达到“双高”创新效果。补偿性匹配Ⅰ在高渐进式创新和高突破式创新中都作为核心条件出现。补偿性匹配Ⅰ对于驱动企业创新更灵活，并且能够驱动高水平企业创新。

The Influence of Configuration Effect of Supply Chain Innovation Ability and Management Accounting Control Matching on Enterprise Dual Innovation

This paper selects a sample of GEM manufacturing enterprises from 2012 to 2022, and uses text mining and fuzzy-set qualitative comparative analysis (fsQCA) to explore how supply chain innovation ability and management accounting control matching achieve high-level dual innovation through different configuration modes. The results show that: Any positive single factor cannot constitute the necessary conditions for the realization of high enterprise dual innovation. Under the collaborative linkage, five configuration modes of high radical innovation or five configuration modes of high incremental innovation can achieve the effect of “reaching the same destination”. The three elements of supplier innovation ability, customer innovation ability and compensatory matching Ⅰappear as the core conditions, which can achieve the “double high” innovation effect. Compensatory matching I appears as a core condition in both high radical innovation and high incremental innovation. Compensatory matching I is more flexible in driving enterprise innovation and can drive high enterprise innovation.