In the field of tension between creativity and efficiency: a systematic literature review of management control systems for innovation activities

P Lill, A Wald, JC Munck - European Journal of Innovation …, 2021 - emerald.com
Purpose The number of theoretical and empirical research on management control of
innovation activities has significantly increased. Existing studies in this field are …

Bridging management control systems and innovation: the evolution of the research and possible research directions

RS Barros, AMDSC Ferreira - Qualitative Research in Accounting & …, 2019 - emerald.com
Purpose The purpose of this study is to present the evolution of thinking on the role of
management control systems (MCSs) in innovation, according to the development of control …

Performance measurement systems as generators of cognitive conflict in ambidextrous firms

DS Bedford, J Bisbe, B Sweeney - Accounting, Organizations and Society, 2019 - Elsevier
This study explores the decision-facilitating role of performance measurement systems
(PMSs) in firms attempting to translate competence ambidexterity (ie, the simultaneous …

Enhancing external knowledge search: The influence of performance measurement system design on the absorptive capacity of top management teams

D Bedford, J Bisbe, B Sweeney - Technovation, 2022 - Elsevier
External knowledge search is critical for innovation performance and centers on a firm's
absorptive capacity. This study investigates whether and how two dimensions of absorptive …

How combinations of control elements create tensions and how these can be managed: An embedded case study

B van der Kolk, PMG van Veen-Dirks… - Management Accounting …, 2020 - Elsevier
This paper explores how combinations of management control (MC) elements can create
tensions, and what supervisors can do to manage these tensions. We extend the literature …

Management Control Systems and Innovation: a levers of control analysis in an innovative company

RS Barros, AMDSC Ferreira - Journal of Accounting & Organizational …, 2022 - emerald.com
Purpose Building on the growing body of research that has addressed management control
systems and innovation, the purpose of this study is to assess the extent and nature of the …

[HTML][HTML] How senior managers use interactive control to manage strategic uncertainties: An attention-based view

RL Lewis, N Sutton, DA Brown - Management Accounting Research, 2024 - Elsevier
We adopt an attention-based view to examine how interactive control enables the
management of strategic uncertainties. An attention-based view invites consideration of the …

Top managers' formal and informal control practices in product innovation processes

W Pan Fagerlin, E Lövstål - Qualitative Research in Accounting & …, 2020 - emerald.com
Purpose This study aims to understand the formal and informal practices of top managers as
they seek to control product innovation processes and how the style of control used differs …

The mediating role of levers of controls on the association between sustainable leadership and organisational resilience

K Baird, S Su, R Munir - Journal of Management Control, 2023 - Springer
This study examines the mediating role of Simons'(Levers of control: How managers use
innovative control systems to drive strategic renewal, Harvard Business School Press, 1995) …

The dynamics of repairing multi-project control practice: A project governance viewpoint

T Laine, T Korhonen, P Suomala - International Journal of Project …, 2020 - Elsevier
This paper examines the development of enabling control practice, within flexible project
governance. Enabling control would interactively help reach the objectives set for multi …