2017
DOI: 10.1007/s00187-016-0242-5
|View full text |Cite
|
Sign up to set email alerts
|

Personnel- and action control in gazelle companies in Sweden

Abstract: Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth.… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
18
0
2

Year Published

2018
2018
2024
2024

Publication Types

Select...
7
1

Relationship

0
8

Authors

Journals

citations
Cited by 29 publications
(20 citation statements)
references
References 114 publications
(213 reference statements)
0
18
0
2
Order By: Relevance
“…Innovation creating and implementing the new to the state of the art requires diversity and thus challenges existing standards (Birkinshaw et al 2008) and requires their dilution, as well as looser and more informal organizational structures (Thompson 1965;Burns and Stalker 1961). Placing standards on one side and newness on the other may create some conflicts (Pesämaa 2017). This is due to the fact that standardization results in an organizational momentum and practices that resist change.…”
Section: Management Innovation Process Innovation and Standardizationmentioning
confidence: 99%
“…Innovation creating and implementing the new to the state of the art requires diversity and thus challenges existing standards (Birkinshaw et al 2008) and requires their dilution, as well as looser and more informal organizational structures (Thompson 1965;Burns and Stalker 1961). Placing standards on one side and newness on the other may create some conflicts (Pesämaa 2017). This is due to the fact that standardization results in an organizational momentum and practices that resist change.…”
Section: Management Innovation Process Innovation and Standardizationmentioning
confidence: 99%
“…Following the theoretical framework, firms that promote employees' creative capacities, tolerate risks and support personal development improve product innovation outputs [35]. In such situations, firms are more likely to develop and renew their products and processes, abandoning obsolete ones and encouraging the firm's growth and profitability in the long term [57]. Failure to adopt emerging technologies and remain current will, in contrast, prevent the company from competing with more innovative competitors.…”
Section: The Moderating Role Of Organizational Innovativeness In the mentioning
confidence: 99%
“…While projects at the low end of the innovativeness spectrum benefit most from a project-management-type system due to its wider acceptance, simplicity, greater ease of implementation and lower cost; highly innovative projects take advantage of stage-gate-stage formal control (Schultz et al, 2013). Moreover, different control types are suitable for different project innovativeness levels (Ylinen, Gullkvist, 2014), and innovativeness produces feedback to management control (Pesämaa, 2017). Among these different aspects of management control, control types emerged as a principal issue in the innovation context.…”
Section: Management Control and Decision-making Qualitymentioning
confidence: 99%