Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts |
| |
Authors: | Bing Guo Evita Paraskevopoulou |
| |
Institution: | Department of Business Administration, Universidad Carlos III of Madrid, Madrid, Spain |
| |
Abstract: | ABSTRACTThis 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. |
| |
Keywords: | Management control systems Product innovation Process innovation Sector characteristics Panel data |
|