Impacts of Interactive and Diagnostic Control System Use on the Innovation Process
| Autor | Fábio Frezatti - Diógenes de Souza Bido - Ana Paula Capuano da Cruz - Maria José C. Machado |
| Cargo | Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo - Universidade Presbiteriana Mackenzie - Universidade Federal do Rio Grande - Universidade Metodista de Piracicaba |
Available online at
http://www.anpad.org.br/bar
BAR, Rio de Janeiro, v. 14, n. 3,
art. 3, e160087, 2017
http://dx.doi.org/10.1590/1807-7692bar2017160087
Impacts of Interactive and Diagnostic Control System Use on the
Innovation Process
Fábio Frezatti1
Diógenes de Souza Bido2
Ana Paula Capuano da Cruz3
Maria José C. Machado4
Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo1
Universidade Presbiteriana Mackenzie2
Universidade Federal do Rio Grande3
Universidade Metodista de Piracicaba4
Received 7 September 2016; received in revised form 29 June 2017 (this paper has been with the
authors for two revisions); accepted 17 August 2017; first published online 21 September 2017.
Editor’s note. Márcia Martins Mendes De Luca served as Action Editor for this article.
F. Frezatti, D. de S. Bido, A. P. C. da Cruz, M. J. C. Machado 2
BAR, Rio de Janeiro, v. 14, n. 3, art. 3, e160087, 2017 www.anpad.org.br/bar
Abstract
This research explores the innovation process in organizations based on the Management Control System (MCS).
We examin ed 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 i ncluding 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 Bra zilian 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.
Key words: innovation process; diagnostic control system; interactive control system, dynamic tension
Para continuar a ler
PEÇA SUA AVALIAÇÃO
COPYRIGHT TV Trade Media, Inc.
COPYRIGHT GALE, Cengage Learning. All rights reserved.
COPYRIGHT GALE, Cengage Learning. All rights reserved.
