Impacts of Interactive and Diagnostic Control System Use on the Innovation Process

Abstract This research explores the innovation process in organizations based on the Management Control System (MCS). We examined 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 including 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...