MANAGEMENT CONTROL SYSTEMS AND THE INNOVATION PROCESS DOI:10.5773/rai.v1i1.634

Abstract

This research aims to identify the contributions of the international empirical studies for the development of Brazilian researches in the analyses of the relationships between the Management Control Systems (MCS) and the innovation. The innovation is a process and as such has to be managed. This need for the innovation management emphasizes the relevance of the control systems because the suitability of the managerial controls in the different strategic contexts may be fundamental for the success of the organizations. This paper makes a brief review of the Simons (1995)’s Levers of Control model which is one of the most comprehensive organizational management models. Pointing out the importance of innovation in the organizational management, the paper shows a brief definition of innovation and makes a review of the recently published literature in the main international journals involving MCS and the innovation process. It is noticed that the theme is absent in the local literature, and internationally it is noticed a growing number of researches, however, the results are still diffused, which offer the possibility of exploring new opportunities of researches. In this context, the framework presented by Davila et al (2009) for analyses of controls and innovations under the strategic perspective provides a framework to advance in the researches aiming to analyze different ways of managerial controls that can stimulate the innovation and consequent positive effect on the organizational performance.