The impact of management control systems on decision-making quality throughout the innovation process. An empirical analysis

• Authors: Szutowski Dawid

Title variants

PL

Wpływ controllingu na jakość decyzji podejmowanych w procesie innowacyjnym. Analiza empiryczna

• Languages of publication: EN

Abstracts

EN

Increasing competition in the present dynamic business environment pressurizes companies to innovate perpetually. The ability to establish and successfully manage a permanent innovation process depends on the quality of decisions made at its consecutive stages. At the same time, management control systems provide managers with the informational basis for decision-making. Thus, the purpose of this paper was to measure the impact of different forms of management control on decision-making quality throughout the innovation process. The analysis was based on a survey conducted amongst the representatives of 64 Polish industrial companies in the third and fourth quarters of 2019 and the first quarter of 2020. Analytical tools included principal component analysis (PCA), used to aggregate data, and multivariate multiple regression models, used to determine the relationships between variables. The findings demonstrate that the relationship between mechanistic and organic forms of management control and decision-making quality may not be analyzed in isolation from the stage of the innovation process. The direction and strength of the relationships between these variables differs at consecutive stages of the innovation process in a statistically significant way.

PL

Współczesna rzeczywistość gospodarcza charakteryzuje się nasilającą się walką konkurencyjną, która wymusza na przedsiębiorstwach podejmowanie ciągłych działań innowacyjnych. Możliwość ustanowienia nieprzerwanego procesu innowacyjnego uzależniona jest od jakości decyzji podejmowanych na jego kolejnych etapach. Jednocześnie systemy controllingowe dostarczają menedżerom informacji niezbędnych do podejmowania decyzji. W tym kontekście celem niniejszego artykułu było zmierzenie wpływu implementacji różnych typów controllingu na jakość decyzji podejmowanych w ramach procesu innowacyjnego. Analizę empiryczną oparto na badaniu ankietowym przeprowadzonym wśród przedstawicieli 64 polskich przedsiębiorstw giełdowych w trzecim i czwartym kwartale 2019 roku oraz pierwszym kwartale roku 2020. Dane zagregowano przy wykorzystaniu analizy głównych składowych (PCA), a kierunek i siłę zależności pomiędzy zmiennymi określono z użyciem regresji wielorakiej. Uzyskane wyniki wskazują, iż zależność pomiędzy wprowadzeniem organicznych i mechanistycznych typów controllingu a jakością decyzji nie może być analizowana w oderwaniu od etapu procesu innowacyjnego. Kierunek i siła zależności pomiędzy tymi zmiennymi różni się w sposób statystycznie istotny na kolejnych etapach tego procesu.

Keywords

EN

controlling; decision-making quality; innovation process

PL

controlling; jakość decyzji; proces innowacyjny

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2020
• Issue: vol. 64, nr 6
• Pages: 182-195

Contributors

author

Szutowski Dawid

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