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| Tekijä: | Bisbe, J. Otley, D. |
| Otsikko: | The effects of the interactive use of management control systems on product innovation |
| Lehti: | Accounting, Organizations and Society
2004 : NOV, VOL. 29:8, p. 709-737 |
| Asiasana: | Innovation Management accounting Management control |
| Kieli: | eng |
| Tiivistelmä: | This article studies the relationship between management control systems and product innovation. It examines the relationship among variables embedded in SimonsÂ’ framework of levers of control, explicitly distinguishing the different types of effects involved and testing their significance. The results do not support the argument that an interactive use of management controls favours innovation. |
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