The performance effects of management control instruments in different stages of new product development

IF 2.4 Q2 BUSINESS, FINANCE

Journal of Accounting and Organizational Change Pub Date : 2020-06-26 DOI:10.1108/jaoc-09-2019-0101

J. Munck, Alexander Tkotz, S. Heidenreich, A. Wald

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引用次数: 11

Abstract

The study builds on existing research in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent and efficient.,The authors use dyadic data to determine the effect of 58 MC instruments on NPD process stage-specific performance and subsequent innovation and firm success. To provide empirical evidence of each MC instrument’s effectiveness, three importance-performance matrix analyses were conducted that assess the impact of each MC instrument.,The authors identify patterns in the application of MC instruments which contribute to successful innovation activities and the authors determine the impact of MC instruments on NPD performance, innovation performance and firm performance in different stages of the NPD process.,The authors provide knowledge that can be used by managers to review their actual application of MC in the NPD process and to select their instrument set.,The authors contribute to the MC literature by examining data from a cross-industry study on the effects of MC instruments during the NPD process. The authors include a comprehensive set of MC instruments and show how their effect changes between the different stages of the NPD process.

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管理控制手段在新产品开发不同阶段的绩效效应

本研究建立在现有管理控制和创新管理研究的基础上。本研究的目的是找出有助于成功创新的MC工具应用模式。MC仪器的应用可以降低潜在风险，使新产品开发(NPD)过程更加透明和高效。作者使用二元数据来确定58种MC工具对新产品开发过程阶段特定绩效以及随后的创新和企业成功的影响。为了提供每个MC工具有效性的经验证据，进行了三个重要性-绩效矩阵分析，以评估每个MC工具的影响。本文确定了企业管理工具的应用模式，这些模式有助于成功的创新活动，并确定了在新产品开发过程的不同阶段，企业管理工具对新产品开发绩效、创新绩效和企业绩效的影响。作者提供的知识，可用于管理人员审查他们的实际应用MC在新产品开发过程中，并选择他们的仪器集。作者通过检查跨行业研究中MC仪器在新产品开发过程中的影响的数据，为MC文献做出了贡献。作者包括一套全面的MC工具，并展示了它们在新产品开发过程的不同阶段之间的影响变化。

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

Journal of Accounting and Organizational Change BUSINESS, FINANCE-

CiteScore

4.80

自引率

15.80%

发文量

期刊介绍： The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.