Shaping innovation portfolios: The effect of interactive and diagnostic control use on organizational politics and agility

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2025-05-23 DOI:10.1016/j.mar.2025.100934

Tobias Roeth , Patrick Spieth , Haris Dzomba

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引用次数: 0

Abstract

Innovation portfolio management (IPM) involves complex decision-making processes to achieve agility. However, although management control guides IPM, organizational politics often intersects with IPM. This study examines how management control moderates the relationship between organizational politics and IPM agility. Drawing on the literature on diagnostic and interactive control usage, we conducted a multiple-informant survey across 133 strategic business units. Results indicate that organizational politics are positively related with IPM agility, which, in turn, has a positive association with firm performance. Moreover, interactive IPM control use strengthens the effect of organizational politics on IPM agility, while diagnostic IPM control usage does not interact. Interestingly, the absence of interactive IPM control usage diminishes the effect of organizational politics on IPM agility. This research enhances understanding of how management control shapes the impact of politics on IPM agility and firm performance, contributing to both theoretical and practical domains.

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塑造创新组合：交互式和诊断控制对组织政治和敏捷性的影响

创新组合管理（IPM）涉及复杂的决策过程，以实现敏捷性。然而，虽然管理控制指导IPM，但组织政治经常与IPM交叉。本研究探讨管理控制如何调节组织政治与IPM敏捷性之间的关系。利用有关诊断和交互式控制使用的文献，我们对133个战略业务单位进行了多信息调查。结果表明，组织政治与IPM敏捷性呈正相关，而IPM敏捷性又与企业绩效呈正相关。此外，交互式IPM控制的使用增强了组织政治对IPM敏捷性的影响，而诊断性IPM控制的使用没有相互作用。有趣的是，缺乏交互式IPM控制的使用减少了组织政治对IPM敏捷性的影响。本研究增强了对管理控制如何塑造政治对IPM敏捷性和企业绩效的影响的理解，对理论和实践领域都有贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.