The effects of the interactive use of management control systems on product innovation
The effects of the interactive use of management control systems on product innovation
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DOI：
10.1016/j.aos.2003.10.010
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发表时间：
2004-11-01
影响因子：
4.7
通讯作者：
Otley, D
中科院分区：
文献类型：
--
作者：
Bisbe, J;Otley, D
Simons的“控制杠杆”框架表明，管理控制系统（MCS）的交互式使用有助于促进成功的产品创新。然而，他的工作是模棱两可的，没有说明交互控制和创新之间的关系是一种中介关系还是一种调节关系。本文考察了Simons控制杠杆框架中嵌入的变量之间的关系，明确区分了不同类型的影响，并检验了它们的显著性。基于调查的研究结果不支持网络信息技术的互动使用有利于创新的假设。他们认为这种情况可能只发生在低创新的公司，而在高创新的公司则相反。没有证据表明MCS的互动使用对创新绩效有间接影响。相比之下，创新对绩效的影响受到网卡使用方式的调节这一命题得到了支持，结果表明，纳入这种调节效应后，绩效对创新的回归模型的解释力显著增强。(C) 2004 Elsevier Ltd.版权所有。
Simons' 'levers of control' framework indicates that an interactive use of management control systems (MCS) contributes to fostering successful product innovation. However, his work is ambiguous in not specifying whether the relationship between interactive controls and innovation is a mediating or a moderating relationship. This paper examines the relationships among variables embedded in Simons' framework of levers of control, explicitly distinguishing the different types of effects involved and testing their significance. The results of the survey-based research do not support the postulate that an interactive use of NICS favours innovation. They suggest this may be the case only in low-innovating firms, while the effect is in the opposite direction in high-innovating firms. No evidence is found either in favour of an indirect effect of the interactive use of MCS on performance acting through innovation. In contrast, the proposition that the impact of innovation on performance is moderated by the style of use of NICS is supported, with results indicating that the explanatory power of a model that regresses performance on innovation is significantly enhanced by the inclusion of this moderating effect. (C) 2004 Elsevier Ltd. All rights reserved.