Comunicação em evento científico
Research in Management Control Systems and Innovation: A literature review
Rúben Silva Barros (Barros, R. S.); Ana Ferreira (Ferreira, A.);
Título Evento
XVI Congresso Internacional de Contabilidade e Auditoria
Ano (publicação definitiva)
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Although control was traditionally seen as counterproductive to innovation, empirical evidence has shown the central role that MCS can play in innovation. However, given the novelty of this new paradigm, the empirical studies carried out and their conclusions are somewhat fragmented and dispersed. Therefore, analysing an array of studies, including empirical and theoretical references, the evolution of the literature about this topic is tracked, providing a comprehensive and illustrative review of the state of art. Particularly, this literature is followed considering the two-time periods, mechanistic and post-mechanistic, as defined by Wickramasinghe and Alawattage (2007). Through this discussion, it was possible to determine that more research is needed on which control systems work best with innovation and in the context of Simons' dynamic tension principle. Also, research into other types of innovation, i.e. in addition to product innovation, are welcomed and a special call for the use of more qualitative methodologies is suggested.
Management Control Systems,New product development,Innovation,Control.