2022年6月10日
Management control systems effect on the micro-level processes of product innovation
Journal of Accounting & Organizational Change
- ,
- ,
- 巻
- 19
- 号
- 2
- 開始ページ
- 326
- 終了ページ
- 350
- 記述言語
- 掲載種別
- 研究論文(学術雑誌)
- DOI
- 10.1108/jaoc-07-2021-0093
- 出版者・発行元
- Emerald
Purpose
Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation.
Design/methodology/approach
This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting.
Findings
The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals.
Practical implications
The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals.
Originality/value
By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.
Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation.
Design/methodology/approach
This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting.
Findings
The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals.
Practical implications
The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals.
Originality/value
By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.
- リンク情報
-
- DOI
- https://doi.org/10.1108/jaoc-07-2021-0093
- Web of Science
- https://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcAuth=JSTA_CEL&SrcApp=J_Gate_JST&DestLinkType=FullRecord&KeyUT=WOS:000808160600001&DestApp=WOS_CPL
- URL
- https://www.emerald.com/insight/content/doi/10.1108/JAOC-07-2021-0093/full/xml
- URL
- https://www.emerald.com/insight/content/doi/10.1108/JAOC-07-2021-0093/full/html
- ID情報
-
- DOI : 10.1108/jaoc-07-2021-0093
- ISSN : 1832-5912
- eISSN : 1832-5912
- ORCIDのPut Code : 138577275
- Web of Science ID : WOS:000808160600001