The mediator and moderator effects of internationalization on the relationship between management control systems and commitment to innovation

被引：10

作者：

Gomez-Conde, Jacobo ^{[1
]}

Lopez-Valeiras, Ernesto ^{[2
]}

Ripoll-Feliu, Vicente M. ^{[3
]}

Beatriz Gonzalez-Sanchez, Maria ^{[2
]}

机构：

[1] Univ Autonoma Madrid, Fac Ciencias Econ & Empresariales, Dept Contabilidad, Madrid, Spain

[2] Univ Vigo, Fac Ciencias Empresariales, Dept Econ Financiera & Contabilidad, Orense, Spain

[3] Univ Valencia, Fac Econ, Dept Contabilidad, Valencia, Spain

来源：

REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW | 2013年 / 16卷 / 01期

关键词：

Management control systems; Businesses' commitment to innovation; Internationalization;

D O I：

10.1016/S1138-4891(13)70006-2

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The accounting literature reveals contradictory results when the effect that the different uses of management control systems (MCS) have on innovation has been evaluated. Following the theoretical framework established by Simons (1995), this paper test the direct, mediating, and moderating influences that internationalization has on the relationship between an interactive use of MCS and businesses' commitment to innovation. Taking a sample of 231 organizations in the Spanish food sector, the results obtained reveal no direct relationship between using the set of MCS tools interactively and commitment to innovation. Similarly, no mediating relationship between MCS use and internationalization is found. In addition, results indicate an absence of moderating effects when the MCS are used interactively between internationalization and commitment to innovation. (C) 2012 ASEPUC. Published by Elsevier Espana, S.L. All rights reserved.

引用

页码：53 / 65

页数：13

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