Editorial: Special issue on innovation and product development

Moll, Jodie

doi:10.1016/j.mar.2015.05.003

Cited by 38 publications

(52 citation statements)

References 40 publications

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“…In summary, supporting Moll (2015) and her concerns about the low theoretical explication of management control and innovation, there are only three of the Cat1 studies which mention explicitly their grounding in an organization theory. Cardinal (2001), Richtnér and Åhlström (2010), Rijsdijk and van den Ende (2011) take up a contingency approach (originally Burns and Stalker 1961;Lawrence and Lorsch 1967;Woodward 1965).…”

Section: Categorization 1: Types Of Managerial Control In the Contextmentioning

confidence: 98%

“…It expands on recently published reviews (Chenhall and Moers 2015;Haustein et al 2014;Moll 2015) by further explaining the argumentation mechanisms of the chosen distinctions and by formulating streams of theoretical development. It does this for three reasons.…”

Section: Introductionmentioning

confidence: 98%

“…For Management Accounting Research Moll introduces a special issue on innovation and product development (Moll 2015). In her review, she distinguishes between studies which understand management accounting as incompatible for new product development (NPD) environments and those, mainly more recent studies that understand them as compatible.…”

Section: Introductionmentioning

confidence: 99%

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Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Fried

2016

J Manag Control

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The article reviews the terminological distinctions (e.g. action and result control, interactive and diagnostic control) used for control in twenty-five empirical studies on management control in the context of innovation. The terminological distinctions are classed in three categorizations. These are (a) the types of managerial control, (b) the design and use mode of managerial control instruments and (c) the enabling and constraining character of managerial control instruments. By analyzing the categorizations, it becomes evident that there are two, almost independent ontological streams shaping the empirical field: the determinist perspective and the voluntarist perspective of management control with different understandings of contingency. The 'ideal fit' approach to contingency of the determinist perspective adds little cumulative knowledge to the field of management control in the context of innovation. Therefore, the article suggests to strengthen the voluntarist perspective and to develop a 'quasi fit' interpretation of contingency. The agenda for prospective research in management control in the context of innovation includes to investigate deviant and repair behavior related to management control systems (MCS) in innovating activities, to understand MCS as dependent as well as independent variable and to explore the role of MCS in economizing innovative activities.All papers listed in the references which are marked with * belong to the remaining study sample (see also "Appendix 2") after the systematic literature search.

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Section: Categorization 1: Types Of Managerial Control In the Contextmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

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Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Fried

2016

J Manag Control

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“…As a result, in its innovation strategy, the local producer will evaluate whether to continue the innovation process or postpone it. In negative circumstances organizations tend to reduce or postpone investment in innovation (Moll, 2015) and decisions require criteria for choosing projects to be protected.…”

Section: External Stimuli and Innovation Strategymentioning

confidence: 99%

Impacts of Interactive and Diagnostic Control System Use on the Innovation Process

Frezatti

Bido

Cruz

et al. 2017

BAR, Braz. Adm. Rev.

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This research explores the innovation process in organizations based on the Management Control System (MCS). We examined the link between the diagnostic and interactive uses of management control systems and their association with the intensity of the innovation process. Motivations for the research are: (a) enhance the potentiality of the model by including variables that are external to the organization, and (b) offer an empirical emergent country perspective on innovation. The study is quantitative and the data were collected by means of a survey questionnaire involving a sample of 121 Brazilian companies. The analysis was supported by structural equation modeling. The contributions are: (a) enhancement of the model by including the influences exerted by external stimuli on the intensity of innovation, (b) confirmation of the utility of the model in an emergent country, and (c) despite the controversial literature, highlighting the importance of the interactive use of the Management Control Systems process, by offering an empirical perspective on innovation control. A positive implication of the findings relates to the use of a broader and not exclusively internal model to increase its potentiality, reflecting the organizational reality by including the dynamism of external stimuli and the innovation control perspective.

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“…The traditional DEA model is divided into CCR model and BCC model. The CCR model was obtained from Charnes, Cooper and Rhodes (Moll, 2015).…”

Section: Evaluation and Measurementmentioning

confidence: 99%

Development Efficiency of Leisure Agriculture Based on DEA Model in the Background of Rural Revitalization

Tao¹

2019

RCIS

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The rural revitalization strategy has injected vitality into the reform of the supply side of agriculture. In addition, leisure agriculture is the focus of rural supplyside reform. In order to break through the stalemate in agricultural development, Chinese leisure agriculture has gradually sprouted at the end of the last century. Nowadays, leisure agriculture, as a direction of agricultural modernization with Chinese characteristics, has important signifi cance for the development of agricultural industrialization, the rise of agricultural economy, and the development of urban integration. First, we briefl y introduce the relevant theories of leisure and sightseeing agriculture. Then we elaborated on the situation of rural revitalization and leisure agriculture development. This paper studies the current situation of leisure and sightseeing agriculture in Anhui Province through Data Envelopment Analysis (DEA). We evaluated the effi ciency of leisure agriculture in Anhui Province. On this basis, we analyzed its current status and existing problems. We have put forward some suggestions, which have certain guiding signifi cance for the improvement of leisure agriculture effi ciency in Anhui Province. The research results show that the production level and development scale of leisure agriculture in Anhui Province are not optimal. Due to diff erent production technology levels and resource endowments, there is a certain gap in the development of leisure agriculture between diff erent regions in Anhui Province. These gaps are mainly refl ected in the diff erence in pure technical effi ciency. Therefore, we propose to reduce the scale of leisure agriculture development and carry out concentrated resource development. We suggest strengthening the construction of soft and hard facilities on the basis of reasonable planning. We believe that we can make full use of information technology to innovate agricultural development models to promote the development of leisure agriculture in Anhui Province.

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Editorial: Special issue on innovation and product development

Cited by 38 publications

References 40 publications

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Impacts of Interactive and Diagnostic Control System Use on the Innovation Process

Development Efficiency of Leisure Agriculture Based on DEA Model in the Background of Rural Revitalization

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