Accounting Control Systems, Open Innovation and Sustainable Competitive
                        Advantage

Rajagukguk, Sondang Mariani

doi:10.18502/kss.v3i10.3362

Cited by 6 publications

(6 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In a broader analysis, the objective is to accelerate internal innovation and expand markets for the external use of innovation, influencing organizational results. In this sense, and according to [69], for the organizations of the different regions to pursue the principles of open innovation, the key element is to discover: what the organization lacks, what can be achieved internally and what can be integrated from the outside. Thus, unlike the traditional model of vertical integration, open innovation leads us to seek external sources of ideas, in addition to internal flows of knowledge, to increase the innovation process [68].…”

Section: The Role Of Innovation In the Performance Of European Union Regions And Its Interactions With Open Innovationmentioning

confidence: 99%

The Role of Open Innovation, and the Performance of European Union Regions

Lopes

Gomes

Oliveira

et al. 2021

Journal of Open Innovation: Technology, Market, and Complexity

View full text Add to dashboard Cite

This research aims to detect the factors that best explain the performance of regional innovation in the European Union (EU), in the year 2019, and compare the obtained results with the factors used to elucidate the performance of regional innovation in the EU during the year 2016. This comparison allowed us to identify the variations that have occurred during these 3 years. The methodology used is quantitative and served to identify the factors that clarify the performance of regional innovation in the EU in 2019. The data collected was treated in the econometric software Eviews10. Estimations used a multiple linear regression method. The attained results show that with the implementation of the Research and Innovation Strategy for Smart Specialization (RIS3), the Leader and Strong Regions benefited from its implementation. On the other hand, Moderate and Modest Regions failed to improve their innovative performance with the implementation of RIS3. On the practical contributions, it provides suggestions to the actors of the triple helix (Academy–Government–Industry) to improve the performance of innovation. Furthermore, it contributes to the theory by updating the knowledge of the existing literature with new dimensions from the 2019 RIS database. This research is original as it allows to appraise the evolution of the open innovative performance of the regions, by using comparative data from 2019 and 2016.

show abstract

Section: The Role Of Innovation In the Performance Of European Union Regions And Its Interactions With Open Innovationmentioning

confidence: 99%

The Role of Open Innovation, and the Performance of European Union Regions

Lopes

Gomes

Oliveira

et al. 2021

Journal of Open Innovation: Technology, Market, and Complexity

View full text Add to dashboard Cite

show abstract

“…Knowledge management capacity as a dynamic capability, reconfiguring and realigning knowledge capacity refers to an organization's ability to successfully manage its knowledge base over time. The concept can be considered as an open innovation framework, as a complement to absorption capacity and a step towards understanding dynamic capabilities to manage knowledge so that create competitive advantages (Rajagukguk, 2018).…”

Section: Discussionmentioning

confidence: 99%

Rethinking Open Innovation from Resources Based View and Dynamic Capability Perspective: Determinants and Its Consequences

2023

QAS

View full text Add to dashboard Cite

This study aims to determine the implementation of open innovation from the Resources-Based View (RBV) and dynamic capabilities perspective. This research is a descriptive study using theoretical studies as a data source. RBV theory views the company as a collection of resources and capabilities that can provide a competitive advantage so that it can create value for the company through open innovation strategy. Furthermore, dynamic capability is an organization's ability to integrate, build, and rearrange its internal and external competencies in order to deal with environmental changes. RBV and dynamic capabilities are two concepts in managing organizational resources to better support open innovation strategy. The future agenda is what drives the implementation of open innovation strategy and its consequences which will be discussed in this article.

show abstract

“…Chenhall and Moers [62] revealed that the design of management control systems has developed in response to organisations' need to address the challenges of operating in uncertain settings by embracing innovation. Rajagukguk [63] pointed out that management accounting and control systems are a useful framework to link technical decisions to economic outcomes and convert innovation potential into economic value.…”

Section: Discussion: the Abc And Open Innovationmentioning

confidence: 99%

“…Through a broader analysis, the objective is to accelerate internal innovation and expand markets for the external use of innovation, influencing organisational results, 'open innovation needed to combine internal research with external ideas and then deploy those ideas both within their systems and also through other companies' systems. The key for these firms is to figure out what necessary missing pieces should be internally supplied and how to integrate both internal and external pieces into systems and architectures' [63] (p. 81).…”

Section: Discussion: the Abc And Open Innovationmentioning

confidence: 99%

“…Rajagukguk [63] argued that the use of management accounting and control systems in open innovation can articulate the value proposition, identify a market segment, define the structure of the firm's value chain, specify the revenue generation mechanism for the firm, and estimate the cost structure and target margins of producing the offering, given the value proposition and value chain structure chosen to other firms or through launching new ventures that exploit the technology in new business arenas.…”

Section: Discussion: the Abc And Open Innovationmentioning

confidence: 99%

See 1 more Smart Citation

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Quesado

Hounsell

2021

Journal of Open Innovation: Technology, Market, and Complexity

View full text Add to dashboard Cite

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.

show abstract

Accounting Control Systems, Open Innovation and Sustainable Competitive Advantage

Abstract: .

Cited by 6 publications

References 6 publications

The Role of Open Innovation, and the Performance of European Union Regions

The Role of Open Innovation, and the Performance of European Union Regions

Rethinking Open Innovation from Resources Based View and Dynamic Capability Perspective: Determinants and Its Consequences

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Contact Info

Product

Resources

About