Centers of Support for Innovation Management;
management control practices;
operational control;
costing methods;
management tools;
D O I:
10.18800/contabilidad.201602006
中图分类号:
F8 [财政、金融];
学科分类号:
0202 ;
摘要:
The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Nucleos de Apoio a Gestao da Inovacao - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovation systems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices.
机构:
Islamic Azad Univ, Firoozkooh Branch, Tehran 1815675588, IranIslamic Azad Univ, Firoozkooh Branch, Tehran 1815675588, Iran
Sofiyabadi, Javad
Valmohammadi, Changiz
论文数: 0引用数: 0
h-index: 0
机构:
Islamic Azad Univ, Fac Management, Dept Ind Management, South Tehran Branch, Tehran 1563944313, IranIslamic Azad Univ, Firoozkooh Branch, Tehran 1815675588, Iran
Valmohammadi, Changiz
Ghadam, Amin Sabet
论文数: 0引用数: 0
h-index: 0
机构:
Islamic Azad Univ, Fac Management, Dept IT Management, South Tehran Branch, Tehran 1969774511, Iran
Bank Pasargad Headquarters, Tehran, IranIslamic Azad Univ, Firoozkooh Branch, Tehran 1815675588, Iran
机构:
Kyung Hee Univ, Sch Management, 26 Kyunghee Daero, Seoul 130701, South KoreaKyung Hee Univ, Sch Management, 26 Kyunghee Daero, Seoul 130701, South Korea
Lau, Antonio K. W.
Lee, Leo W. Y.
论文数: 0引用数: 0
h-index: 0
机构:
CLP Power Hong Kong Ltd, Contracts & Procurement Dept, Hong Kong, Hong Kong, Peoples R ChinaKyung Hee Univ, Sch Management, 26 Kyunghee Daero, Seoul 130701, South Korea
Lee, Leo W. Y.
Lai, Kee-Hung
论文数: 0引用数: 0
h-index: 0
机构:
Hong Kong Polytech Univ, Hong Kong, Hong Kong, Peoples R ChinaKyung Hee Univ, Sch Management, 26 Kyunghee Daero, Seoul 130701, South Korea
Lai, Kee-Hung
Lee, Peter K. C.
论文数: 0引用数: 0
h-index: 0
机构:
Hong Kong Polytech Univ, Fac Business, Hong Kong, Hong Kong, Peoples R ChinaKyung Hee Univ, Sch Management, 26 Kyunghee Daero, Seoul 130701, South Korea
机构:
Univ Fed Santa Catarina, Programa Posgrad Ciencia Informacao PGCIn, Florianopolis, SC, Brazil
Univ Nova Lisboa, CICS, NOVA, Lisbon, PortugalUniv Fed Santa Catarina, Programa Posgrad Ciencia Informacao PGCIn, Florianopolis, SC, Brazil
Candido, Ana Clara
do Vale, Mariene Alves
论文数: 0引用数: 0
h-index: 0
机构:
Univ Fed Minas Gerais, Gestao Estrateg Negocios, Fac Ciencias Econ, Belo Horizonte, MG, BrazilUniv Fed Santa Catarina, Programa Posgrad Ciencia Informacao PGCIn, Florianopolis, SC, Brazil
do Vale, Mariene Alves
PERSPECTIVAS EM CIENCIA DA INFORMACAO,
2018,
23
(04):
: 184
-
204
机构:
Portland State Univ, Dept Engn & Technol Management, POB 751 ETM, Portland, OR 97207 USAPortland State Univ, Dept Engn & Technol Management, POB 751 ETM, Portland, OR 97207 USA
Barham, Husam
Dabic, Marina
论文数: 0引用数: 0
h-index: 0
机构:
Univ Zagreb, Dept Int Econ, Trg JF Kennedy 6, HR-10000 Zagreb, Croatia
Nottingham Trent Univ, Nottingham Business Sch, Dept Management, Burton St, Nottingham NG1 4BU, EnglandPortland State Univ, Dept Engn & Technol Management, POB 751 ETM, Portland, OR 97207 USA
Dabic, Marina
论文数: 引用数:
h-index:
机构:
Daim, Tugrul
Shifrer, Dara
论文数: 0引用数: 0
h-index: 0
机构:
Portland State Univ, Dept Sociol, POB 751, Portland, OR 97207 USAPortland State Univ, Dept Engn & Technol Management, POB 751 ETM, Portland, OR 97207 USA