Open AccessManagement Control Systems and Innovation Process Efficiency. A Conceptual Model
Author(s) -
Dawid Szutowski
Publication year - 2019
Publication title -
folia oeconomica stetinensia
Language(s) - English
Resource type - Journals
eISSN - 1898-0198
pISSN - 1730-4237
DOI - 10.2478/foli-2019-0020
Subject(s) - knowledge management , relation (database) , process management , context (archaeology) , control (management) , management control system , process (computing) , quality (philosophy) , credibility , novelty , computer science , conceptual model , management science , conceptual framework , field (mathematics) , business , engineering , data mining , artificial intelligence , psychology , sociology , social science , philosophy , mathematics , database , law , biology , operating system , paleontology , social psychology , epistemology , political science , pure mathematics
Research background: There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings. Purpose: The purpose of the present study was to create a conceptual model representing the relation between management control and innovation. Research methodology: The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers. Results: The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process. Novelty: The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.