Management control systems and the strategic management of innovation

نویسندگان

چکیده

Purpose This paper aims to understand the strategic management of innovation by examining effect that control systems (MCS) have on activities during change process. Design/methodology/approach A case study was carried out at an innovative company as they undertook a from closed open innovation. Simons’ levers used frame ways in which MCS were designed and managers organization members. Findings The findings indicate while support drive toward innovation, members did not their activities. Instead, show new enabled improvements strategy. led decrease time taken develop products, resulted increased customer satisfaction, contributed achievement organizational goals. Originality/value By focusing relationship between process, sheds light ability Even though our interactions goals be achieved provided necessary information infrastructure motivated goal congruence.

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ژورنال

عنوان ژورنال: Qualitative Research in Accounting & Management

سال: 2022

ISSN: ['1758-7654', '1176-6093']

DOI: https://doi.org/10.1108/qram-04-2021-0083