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Management Control Systems in Innovative Firms:Linkages between cultural and other control elements

Kapseu, Liliane Majolie LU and Martaki, Despoina (2016) BUSN68 20161
Department of Business Administration
Abstract
Key words: Management control, package, innovative company, cultural control, interface
Purpose: This thesis will examine how the management control systems of innovation
companies operate as a package and which linkages are there between the cultural and the
other control practices.
Methodology: The methodology is based on a qualitative approach carried out in the form of
a multiple case study.
Theoretical review: The theoretical review integrates different frameworks and theories on
management control systems and innovation. Malmi and Brown‘s package (2008) will be
applied along with Davila‘s (2005) typology to explain the different role of MCS in the
innovation context and identify the interface between the cultural and the... (More)
Key words: Management control, package, innovative company, cultural control, interface
Purpose: This thesis will examine how the management control systems of innovation
companies operate as a package and which linkages are there between the cultural and the
other control practices.
Methodology: The methodology is based on a qualitative approach carried out in the form of
a multiple case study.
Theoretical review: The theoretical review integrates different frameworks and theories on
management control systems and innovation. Malmi and Brown‘s package (2008) will be
applied along with Davila‘s (2005) typology to explain the different role of MCS in the
innovation context and identify the interface between the cultural and the rest of the controls.
Empirical foundation: The empirical findings presented were generated from interviews
with three case companies.
Conclusion: The findings of this study point out that the innovation strategy of an
organization has an effect on the design and function of its MCSs. Cultural controls lay the
foundation upon which the other types of practices are built. The linkages between the
cultural controls seem to be very clear with some elements or more indirect with others. (Less)
Please use this url to cite or link to this publication:
author
Kapseu, Liliane Majolie LU and Martaki, Despoina
supervisor
organization
course
BUSN68 20161
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management control, package, innovative company, cultural control, interface
language
English
id
8889044
date added to LUP
2016-08-22 14:08:32
date last changed
2016-08-22 14:08:32
@misc{8889044,
  abstract     = {Key words: Management control, package, innovative company, cultural control, interface
Purpose: This thesis will examine how the management control systems of innovation
companies operate as a package and which linkages are there between the cultural and the
other control practices.
Methodology: The methodology is based on a qualitative approach carried out in the form of
a multiple case study.
Theoretical review: The theoretical review integrates different frameworks and theories on
management control systems and innovation. Malmi and Brown‘s package (2008) will be
applied along with Davila‘s (2005) typology to explain the different role of MCS in the
innovation context and identify the interface between the cultural and the rest of the controls.
Empirical foundation: The empirical findings presented were generated from interviews
with three case companies.
Conclusion: The findings of this study point out that the innovation strategy of an
organization has an effect on the design and function of its MCSs. Cultural controls lay the
foundation upon which the other types of practices are built. The linkages between the
cultural controls seem to be very clear with some elements or more indirect with others.},
  author       = {Kapseu, Liliane Majolie and Martaki, Despoina},
  keyword      = {Management control,package,innovative company,cultural control,interface},
  language     = {eng},
  note         = {Student Paper},
  title        = {Management Control Systems in Innovative Firms:Linkages between cultural and other control elements},
  year         = {2016},
}