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| Author: | Dunk, A.S. |
| Title: | Innovation budget pressure, quality of IS information, and departmental performance |
| Journal: | British Accounting Review
2007 : JUN, VOL. 39:2, p. 115-124 |
| Index terms: | innovation budget information systems performance appraisal product development |
| Language: | eng |
| Abstract: | It is suggested by evidence that innovation budgets need to be carefully managed due to increasingly demanding markets, changes in technology and greater international competition. Companies often express concern over the magnitude of their innovation costs, which potentially inhibits them from investing in new product development. Thus, the concern for innovation budget pressure, which focuses on constraining costs to budgeted levels even if further expenditure might facilitate enhancements in terms of the quality and speed of the innovation process, has rosen. Nonetheless, suggestions have been made that decision systems in these settings could benefit in terms of performance outcomes from improvements in information system (hereafter as: IS) quality. It has been suggested in the literature that the impact of quality of IS information on departmental performance is dependent on whether there is an emphasis on innovation budget pressure. The results in this paper show that when innovation budget pressure is high, quality of IS information enhances performance, and when emphasis on innovation budget pressure is low, quality of IS information does not promote performance. |
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