Abstract
The aim of this explorative study is to examine the theoretical and empirical notions in the business model of innovation that are influenced by use of management control systems (MCS). By means of a systematic literature review, the theoretical constructs are highlighted and related to the diagnostic and interactive uses of part of the MCS, namely the performance measurement systems (PMS), and the business model of innovation (i.e. innovation input, process, output, outcome). After proposing an organizing conceptual framework, the state of the practice is investigated by the following research questions: (i) to what extent is the business innovation model influenced by the diagnostic and interactive uses of MCS? (ii) what capabilities of the business innovation model are created and maintained by the diagnostic and interactive uses of MCS and in combination to produce dynamic tension? (iii) To what extent does the use of MCS, mediated and/or moderated by the capabilities in the business innovation model, contribute to organizational performance?
| Original language | Swedish |
|---|---|
| Publication status | Published - 2014 Jul 3 |
| Event | EGOS Colloquium, 2014 - Rotterdam School of Management, Rotterdam, Netherlands Duration: 2014 Jul 3 → 2014 Jul 5 Conference number: 30th |
Conference
| Conference | EGOS Colloquium, 2014 |
|---|---|
| Country/Territory | Netherlands |
| City | Rotterdam |
| Period | 2014/07/03 → 2014/07/05 |
Subject classification (UKÄ)
- Business Administration