The structure of artefacts of management control in the innovation process: does exist association with the strategic profile?

Abstract

This study investigates what is the role of strategic profiles and management control instruments in organisations’ innovation process. Based in a survey using structural equation modelling (121 companies), we confirm that analyser, defender e prospector profiles are associated with strategic planning, balanced scorecard (BSC) and rolling forecast. The reactor type is associated with lower use of artefacts. Our results confirm the linkage between incremental innovation and strategic planning and between radical innovation and BSC. These findings reflect the alignment between strategic types, the availability of instruments and intensity of innovation, which is useful information with which to understand organisations and their market activities. This paper bring information about specific management control instruments existence and the impact for the intensity of the innovation that is relevant for management and must stimulate organizations to be consistent in the cases that the strategic profile is a clear long term definition or see the possibility of change when it is not the desired one.