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The Design and Use of Management Control Systems in the Field of Innovation

Hoff, Christine Marie LU and Seiss, Lena LU (2017) BUSN79 20171
Department of Business Administration
Abstract
Purpose: The purpose of this thesis is to contribute to the current state of research in the context of management control systems to support innovation by developing a theoretical framework covering relevant concepts and conducting a case study accordingly.

Methodology: For the research method, a qualitative, deductive approach was used, containing a literature review, the development of a theoretical framework and an explanatory multi-case study.

Theoretical framework: The theoretical framework is based on relevant theory in the field of innovation and management control.

Empirical foundation: The empirical data consists of both previous studies in this research area and own research. The latter was conducted through... (More)
Purpose: The purpose of this thesis is to contribute to the current state of research in the context of management control systems to support innovation by developing a theoretical framework covering relevant concepts and conducting a case study accordingly.

Methodology: For the research method, a qualitative, deductive approach was used, containing a literature review, the development of a theoretical framework and an explanatory multi-case study.

Theoretical framework: The theoretical framework is based on relevant theory in the field of innovation and management control.

Empirical foundation: The empirical data consists of both previous studies in this research area and own research. The latter was conducted through semi-structured interviews with two case companies in the automotive and aerospace industry.

Conclusion: The design and use of management control systems (referred to as Simons’ Levers of Control in this thesis) is influenced by the orientation towards ambidexterity and the intra-organizational environmental design. In contrast to the initial expectation, the empirical findings of the case study suggest that management control systems are rather used in an informal than formal way in the field of innovation, with an enabling environment being of utmost importance. (Less)
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author
Hoff, Christine Marie LU and Seiss, Lena LU
supervisor
organization
course
BUSN79 20171
year
type
H1 - Master's Degree (One Year)
subject
keywords
Innovation, Management Control, Management Control Systems, Strategy, Levers of Control.
language
English
id
8918640
date added to LUP
2017-07-05 16:34:34
date last changed
2017-07-05 16:34:34
@misc{8918640,
  abstract     = {Purpose: The purpose of this thesis is to contribute to the current state of research in the context of management control systems to support innovation by developing a theoretical framework covering relevant concepts and conducting a case study accordingly.

Methodology: For the research method, a qualitative, deductive approach was used, containing a literature review, the development of a theoretical framework and an explanatory multi-case study.

Theoretical framework: The theoretical framework is based on relevant theory in the field of innovation and management control.

Empirical foundation: The empirical data consists of both previous studies in this research area and own research. The latter was conducted through semi-structured interviews with two case companies in the automotive and aerospace industry.

Conclusion: The design and use of management control systems (referred to as Simons’ Levers of Control in this thesis) is influenced by the orientation towards ambidexterity and the intra-organizational environmental design. In contrast to the initial expectation, the empirical findings of the case study suggest that management control systems are rather used in an informal than formal way in the field of innovation, with an enabling environment being of utmost importance.},
  author       = {Hoff, Christine Marie and Seiss, Lena},
  keyword      = {Innovation,Management Control,Management Control Systems,Strategy,Levers of Control.},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Design and Use of Management Control Systems in the Field of Innovation},
  year         = {2017},
}