نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد دانشگاه الزهرا
2 دانشگاه آزاد اسلامی، واحد فریدن، گروه حسابداری، اصفهان، ایران و دانشجوی دکتری حسابداری دانشگاه الزهرا
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This paper is concerned with the relationship between strategy, management control systems (MCSs), and innovation. Two dimensions of MCS- organic innovative culture and formal controls- are considered. On the basis of the theoretical path model, it is predicted that product differentiation is associated with more extensive innovation. It is argued that this association is explained by paths from product differentiation to the two dimensions of MCS, and then paths from these MCS dimensions to innovation. Structural equation modeling (SEM) analysis used to test path model. This paper uses the information of 69 companies from 4 different industries listed on Tehran Stock Exchange by means of questionnaire. The results confirm that product differentiation is associated with innovation. Also, product differentiation is associated with each dimension of the MCS. Organic innovative culture and formal controls have direct paths to innovation. The result of the survey also indicates the mediating role of the MCS variables in the relationship between product differentiation and innovation, an indirect effect of product Differentiation strategy on innovation.
کلیدواژهها [English]