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Haustein, E.; Luther, R.; Schuster, P. (2014)
Publisher: Springer
Languages: English
Types: Article
Past research has traditionally argued that management control systems (MCS) may present a hindrance to the creativity of innovation companies. This theoretical paper surveys the literature to focus an investigation on the MCS of enterprises which are part of an innovation cluster. Within the objects-of-control paradigm the paper develops and presents a theoretical model of the impact of 11 external, organisational and innovation company specific contingency factors on the MCS in innovation companies. The model predicts contradictory influences on two formal control categories, results and action control, but stresses the importance of two informal categories, personnel and cultural control. More specifically, the high levels of technological complexity and innovation capability in this type of company are expected to be negatively associated with the application of results and action control, whereas personnel and cultural seem to be more appropriate. Furthermore, important sources of finance, venture capital and public funding, are both hypothesised to be positively associated with the application of results, action and personnel control; whereas only public funding is predicted to be positively related to the application of cultural control. \ud \ud The principal contribution of this paper lies in synthesising the literature to provide a model of the impact of a unique set of contingency factors for innovation companies on a broad scope of controls. In addition, the contingency model, if empirically validated, would add value by inferring the particular forms of management control which would be beneficial in innovative company settings.
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