Chenhall, Robert H.; Kallunki, Juha-Pekka; Silvola, Hanna - 2013
This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS … controls. We develop a path model that proposes that product differentiation is associated with more extensive innovation. It … is argued that this association is explained, in part, by paths from product innovation to the three dimensions of MCS …