{"title":"行政控制系统:在创新环境中使用阶段门过程","authors":"Miguel Ángel Gil Robles","doi":"10.18800/CONTABILIDAD.201801.005","DOIUrl":null,"url":null,"abstract":"The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":"13 1","pages":"70-81"},"PeriodicalIF":0.1000,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Sistemas de Control Administrativos: el uso del Stage-Gate Process en un ambiente de innovación\",\"authors\":\"Miguel Ángel Gil Robles\",\"doi\":\"10.18800/CONTABILIDAD.201801.005\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.\",\"PeriodicalId\":40609,\"journal\":{\"name\":\"Contabilidad y Negocios\",\"volume\":\"13 1\",\"pages\":\"70-81\"},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2018-08-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contabilidad y Negocios\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18800/CONTABILIDAD.201801.005\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contabilidad y Negocios","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18800/CONTABILIDAD.201801.005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Sistemas de Control Administrativos: el uso del Stage-Gate Process en un ambiente de innovación
The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.
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