This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective.
The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed.
The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control.
Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa.de:bsz:14-qucosa-119929 |
| Date | 13 August 2013 |
| Creators | Bellora, Lucia |
| Contributors | Technische Universität Dresden, Fakultät Wirtschaftswissenschaften, Professor Dr. Thomas W. Günther, Professor Dr. Michael Schefczyk |
| Publisher | Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden |
| Source Sets | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Language | English |
| Detected Language | English |
| Type | doc-type:doctoralThesis |
| Format | application/pdf |
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