RELATIONSHIP BETWEEN USING INTERACTIVE MANAGEMENT CONTROL SYSTEM AND DIFFERENT MODELS OF INNOVATION MANAGEMENT

Authors

  • Mara Jaqueline Santore Utzig Universidade Regional de Blumenau
  • Ilse Maria Beuren Universidade Federal do Paraná

Keywords:

Management control system, Management models, Innovation.

Abstract

The interactive use of Management Control System (MCS) tools suggests consistency with models of innovation management, ranked by Roussel, Saad, and Erickson (1991) as intuitive, systematic and strategic. This study aims to identify the relationship between the level of interactive use of Management Control System instruments and the models of innovation management proposed by Roussel, Saad and Erickson (1991) in Brazilian industrial companies. Was conducted descriptive study through survey, with application of descriptive statistics and cluster analysis. The study sample comprised 28 industrial companies listed on Revista Exame Melhores e Maiores, 2011 edition. The results show that among the three models of innovation management, strategic non-specialist model of innovation management was predominant. It was also observed that companies in the systematic management model presented results that point to the search for better controls to manage innovation. The intuitive model had the lowest averages of the clusters, indicating that these companies have a little management of innovation and its processes through instruments of the MSC. It is concluded that the interactive use of MSC instruments appropriate to the innovation management model adopted by the company can positively influence the level of innovation, but its continued use to control and manage innovation is still not widely known.

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Author Biographies

  • Mara Jaqueline Santore Utzig, Universidade Regional de Blumenau
    Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB
  • Ilse Maria Beuren, Universidade Federal do Paraná
    Doutora em Controladoria e Contabilidade pela FEA/USP Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná - UFPR

Published

2015-01-10

Issue

Section

Artigos

How to Cite

RELATIONSHIP BETWEEN USING INTERACTIVE MANAGEMENT CONTROL SYSTEM AND DIFFERENT MODELS OF INNOVATION MANAGEMENT. (2015). INMR - Innovation & Management Review, 11(4), 260-286. https://revistas.usp.br/rai/article/view/100283