Management Control Systems and Innovation Process Efficiency. A Conceptual Model

Dawid Szutowski


Research background: There seem to be a research gap concerning the relation between management control and innovation. Previous research in the field has generated inconclusive findings. Purpose: The purpose of the present study was to create a conceptual model representing the relation between management control and innovation. Research methodology: The study relied on a systematic literature review. The initial search yielded 269 papers, which were later analysed and reduced to select those with a substantial contribution to the purpose of the study. Next, the meta-synthesis method was employed to create a thematic map and extract information from the papers. Results: The formulated conceptual model indirectly links management control systems to innovation process efficiency through decision-making quality. Furthermore, it connects management control systems indirectly to decision-making quality, through the transactive memory system (specialisation, building credibility and coordination) and shared interpretation schemes. The link between decision-making quality and innovation process efficiency is introduced and based on the concept of an innovation process. Novelty: The paper fills in the missing link between management control and innovation by introducing decision-making quality into this context.
Author Dawid Szutowski (WZ / KCAFiW)
Dawid Szutowski,,
Journal seriesFolia Oeconomica Stetinensia, ISSN 1730-4237, e-ISSN 1898-0198, (N/A 20 pkt)
Issue year2019
Publication size in sheets0.75
Keywords in Polishinnowacja, system kontroli menedżerskiej, podejmowanie decyzji
Keywords in Englishinnovation; management control; decision-making
Languageen angielski
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 07-04-2020, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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