Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Odysseas Pavlatos, Hara Kostakis
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引用次数: 5

Abstract

The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We conducted an empirical study in 108 large industrial enterprises, which have research and development departments. The results show that there is a positive relationship between TC functionality and product innovation in terms of product newness and innovation rate. A direct effect of the quality of IS information on product innovation was not established but rather it was found that the positive association between the functionality of TC and product innovation is stronger in firms that provide IS information of higher quality as compared to firms that provide IS information of lower quality.

目标成本核算功能与产品创新的关系探讨:信息系统的作用
管理控制实践在产品创新中的作用是管理控制文献中备受关注的一个主题。本研究探讨目标成本(TC)功能、资讯系统品质(IS)与产品创新之间的关系。我们对108家拥有研发部门的大型工业企业进行了实证研究。结果表明,产品创新在产品新颖性和创新率方面与产品功能呈正相关。信息技术信息质量对产品创新的直接影响尚未建立,但研究发现,在提供高质量信息技术信息的企业中,技术创新功能与产品创新之间的正相关关系比提供低质量信息技术信息的企业更强。
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
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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