The Multiplicity of Controls and the Making of Innovation
This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are mediated by unique sets of technologies of control. In this process not only the innovation but also the other ingredients change and adapt. This thesis is drawn from the case of Italian Autostrade's innovation "Telepass" which was an automatic toll collection devise developed to make traffic fast, safe and fluid. Throughout its development it had to pass trials of technology, the network of cooperating firms, the user, the organisation, and in this process it not only developed itself, it also transformed Autostrade and required additional innovations. The set of controls included elements of budgetary planning, strategic vision, productivity, user satisfaction, productivity and highly pointed targets. This multiplicity of controls changed and adapted to the innovation. The controls were part of the innovation more than an external device to make it transparent. They engaged the individual trials and changed from trial to trial. Rather than responding primarily to the strategic context and the uncertainties around the innovation, controls are involved more in trials around specific challenges to the development of innovation
Year of publication: |
2015
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Authors: | Revellino, Silvana ; Mouritsen, Jan |
Publisher: |
[S.l.] : SSRN |
Description of contents: | Abstract [papers.ssrn.com] |
Saved in:
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: European Accounting Review Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 21, 2009 erstellt Volltext nicht verfügbar |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014211109
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