کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1003972 937719 2014 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Innovation in entrepreneurial organisations: A platform for contemporary management change and a value creator
ترجمه فارسی عنوان
نوآوری در سازمان های کارآفرینی: یک پلت فرم برای تغییر مدیریت مدرن و یک خالق ارزش
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

PurposeThis article examines the significance of innovation to organisations following strategies of entrepreneurial orientation. In particular, the study looks at the significance innovation adds to the implementation of contemporary management control systems (MCSs) and to improved performance in these organisations.Design/methodology/approachA quantitative analysis was conducted based on a random sample of Australian manufacturing companies. A structural equation modelling approach was adopted to test the study hypotheses.FindingsResults suggest that innovation mediates the relationships between entrepreneurial strategy and each of participative budgeting, the balanced score card (BSC), total quality management (TQM), just in time (JIT), and organisational performance. The study does not indicate a significant relationship between entrepreneurial strategy and activity based costing (ABC), even when innovation is in place.Originality/valueThe study empirically tests the vital role of innovation in the organisational adaptive cycle to entrepreneurial strategies, described earlier by Miles and Snow (1978). Further, the study validates a multi-dimensional strategy model first suggested by Langfield-Smith (1997).

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 46, Issue 1, March 2014, Pages 60–76
نویسندگان
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