Product innovation, budgetary control, and the financial performance of firms

Estilo de Liderança, Controle Gerencial e Inovação: Papel das Alavancas de Controle

“…Esse achado também é consistente com Widener (2007), que encontrou evidências de que o sistema de controle interativo é usado para fazer uma varredura no ambiente externo. Dunk (2011) demonstrou que, ao ser usado a partir de uma perspectiva interativa, o orçamento facilita a inovação de produtos e colabora para o desempenho financeiro da organização, o que não se confirmou quando seu uso se dá na forma diagnóstica. Sánchez, López-Valeiras, Rodríguez-González e Feliu (2013) comprovaram a hipótese de que o uso interativo do SCG impacta positivamente três tipos de desempenho da capacidade inovativa: inovação de produtos, inovação de processos e inovação organizacional.…”

Sustainable Innovation, Management Accounting and Control Systems, and International Performance

“…However, recent studies found that MACS could affect positively in the relationship between product innovation and organizational performance under a planning mechanism [17] or under an interactive use of MACS [18].…”

“…Despite the fact that the influence of control tools is likely to be different "depending on the degree to which particular strategies are emphasized" [13] (p. 245), previous studies in control literature fail to consider the specific managerial issues behind sustainable innovation strategies. Furthermore, previous works limited the analysis to a single control tool (e.g., Dunk [17]) or a specific use of MACS (e.g., Bisbe and Otley [18] and Lopez-Valeiras et al [19]). …”

Effect of Entrepreneurial Innovativeness Orientation, Product Innovation, and Value Co-Creation on Marketing Performance

“…Innovation plays a key role as a main driving force in economic development, and in the context of the company is considered as a vital source of innovation for strategic change by the which a firm generates positive outcomes, including a sustained competitive advantage (Gunday, Ulusoy, Kilic, & Alpkan, 2011;Salavou, 2004). Dunk (2011) stated that the firms' ability to develop and market innovative products is consider as an effort to support their global competitiveness, and the evidence show that product innovation also facilitates new companies to enter the industry and gain competitive advantage.…”