Technology spillovers across firms affect corporate innovation, productivity, and value, according to prior research, so information about technology spillovers should matter to investors. We argue that technology spillovers increase the complexity and uncertainty of value relevant information...

Results regarding the association between perceived environmental uncertainty (PEU) and management control (MC) of new product development (NPD) are ambiguous and sometimes contradictory. Based on survey data for 276 firms, we first contribute to MC research by finding that firms have two...

With a RBV View on the supply chain adoption our findings are different with other supply chain research. We find that the motivation of the enterprises with supply chain adoption is to provide the threat to competitive enterprises. The results of supply chain don't improve the performance of...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Fiscal year-end 2018 and 2019 10-Ks filed with the SEC provide evidence of increasing use of blockchain technology by companies, but do not indicate an immediate disruptive revolution. In recent years, several large companies that were identified as using blockchain technology in business...

This paper contributes to the recent literature on the relationship between management control systems (MCS) and innovation (e.g. Bisbe & Otley, 2004; Bisbe & Malagueno, 2009) by considering how the four levers of control (LOC), i.e. interactive and diagnostic control systems, as well as beliefs and...

This paper contributes to the research on management control systems (MCS) in product development (PD) by exploring the performance effects and the interplay of the levers of control (LOC), i.e., interactive, diagnostic, beliefs, and boundary control systems. We use data from a survey of 468...

Open innovation has received a considerable focus nowadays. The increasing volume of research on Open innovation (OI) indicates the interest about open innovation. But, still the cost of OI is unrevealed. Researchers are still working on the specification of OI. It seems that the determination...

Focusing on issues in the management and governance of IT innovation, this book links concepts and theories of academic learning to actual real-life scenarios from the successful experiences of public and private sector organisations in Singapore. While there is little disagreement that...

Inventors often experience a low productivity after their company has been subject to a merger or acquisition (M&As). It is of central managerial interest to identify factors facilitating the integration of new inventive staff and thereby counteracting innovation declines after M&As. This paper...