{"id":"https://openalex.org/W2963084310","doi":"https://doi.org/10.1108/qram-05-2017-0043","title":"Bridging management control systems and innovation","display_name":"Bridging management control systems and innovation","publication_year":2019,"publication_date":"2019-07-18","ids":{"openalex":"https://openalex.org/W2963084310","doi":"https://doi.org/10.1108/qram-05-2017-0043","mag":"2963084310"},"language":"en","primary_location":{"id":"doi:10.1108/qram-05-2017-0043","doi":"https://doi.org/10.1108/qram-05-2017-0043","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-05-2017-0043","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10071/19987","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032230286","display_name":"R\u00faben Silva Barros","orcid":"https://orcid.org/0000-0002-1170-3356","observed_orcids":["https://orcid.org/0000-0002-1170-3356"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]},{"id":"https://openalex.org/I4405257716","display_name":"Unidade de Investiga\u00e7\u00e3o em Desenvolvimento Empresarial","ror":"https://ror.org/05kaje043","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"R\u00faben Silva Barros","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisboa, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Lisboa, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101439207","display_name":"Ana Maria Dias Sim\u00f5es da Costa Ferreira","orcid":"https://orcid.org/0000-0002-3573-4878","observed_orcids":["https://orcid.org/0000-0002-3573-4878"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Ana Maria Dias Sim\u00f5es da Costa Ferreira","raw_affiliation_strings":["ISCTE-Instituto Universitario de Lisboa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ISCTE-Instituto Universitario de Lisboa","institution_ids":["https://openalex.org/I110026055"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.9898,"has_fulltext":false,"cited_by_count":41,"citation_normalized_percentile":{"value":0.94907978,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"16","issue":"3","first_page":"342","last_page":"372"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":1.0},{"id":"https://openalex.org/keywords/innovation","display_name":"innovation","score":0.9750000238418579},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.628000020980835},{"id":"https://openalex.org/keywords/control-practices","display_name":"control practices","score":0.8019999861717224},{"id":"https://openalex.org/keywords/multiple-control","display_name":"multiple control","score":0.734000027179718},{"id":"https://openalex.org/keywords/innovation-modes","display_name":"innovation modes","score":0.6890000104904175},{"id":"https://openalex.org/keywords/qualitative-research-approaches","display_name":"qualitative research approaches","score":0.4819999933242798}],"concepts":[{"id":"https://openalex.org/C40422974","wikidata":"https://www.wikidata.org/wiki/Q741248","display_name":"Assertion","level":2,"score":0.718230128288269},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.7167739868164062},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.7024969458580017},{"id":"https://openalex.org/C2778757428","wikidata":"https://www.wikidata.org/wiki/Q1250464","display_name":"Realm","level":2,"score":0.5499613881111145},{"id":"https://openalex.org/C174348530","wikidata":"https://www.wikidata.org/wiki/Q188635","display_name":"Bridging (networking)","level":2,"score":0.48911339044570923},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.46012234687805176},{"id":"https://openalex.org/C186037533","wikidata":"https://www.wikidata.org/wiki/Q794803","display_name":"Innovation management","level":2,"score":0.45316046476364136},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.44622886180877686},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.44337257742881775},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4359695315361023},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.40291282534599304},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3518508970737457},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.345737099647522},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.34126752614974976},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3276706337928772},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2935534119606018},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2721801996231079},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25490403175354004},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24283912777900696},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.11745104193687439},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09962403774261475},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/qram-05-2017-0043","doi":"https://doi.org/10.1108/qram-05-2017-0043","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-05-2017-0043","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:repositorio.iscte-iul.pt:10071/19987","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10071/19987","pdf_url":null,"source":{"id":"https://openalex.org/S7407055197","display_name":"Reposit\u00f3rio do ISCTE-IUL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:repositorio.iscte-iul.pt:10071/19987","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10071/19987","pdf_url":null,"source":{"id":"https://openalex.org/S7407055197","display_name":"Reposit\u00f3rio do ISCTE-IUL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":94,"referenced_works":["https://openalex.org/W124840133","https://openalex.org/W565079387","https://openalex.org/W612678797","https://openalex.org/W612832421","https://openalex.org/W1046927848","https://openalex.org/W1555464088","https://openalex.org/W1590595678","https://openalex.org/W1596432671","https://openalex.org/W1781429257","https://openalex.org/W1935542849","https://openalex.org/W1953940922","https://openalex.org/W1963631443","https://openalex.org/W1963729065","https://openalex.org/W1964941217","https://openalex.org/W1965348230","https://openalex.org/W1968141317","https://openalex.org/W1970134626","https://openalex.org/W1971329506","https://openalex.org/W1973980643","https://openalex.org/W1979221131","https://openalex.org/W1980194109","https://openalex.org/W1980960959","https://openalex.org/W1981760166","https://openalex.org/W1983968455","https://openalex.org/W1985951108","https://openalex.org/W1986152881","https://openalex.org/W1992793644","https://openalex.org/W2003198728","https://openalex.org/W2004776836","https://openalex.org/W2006760876","https://openalex.org/W2011821717","https://openalex.org/W2016526640","https://openalex.org/W2018755053","https://openalex.org/W2020245149","https://openalex.org/W2031632285","https://openalex.org/W2038707768","https://openalex.org/W2042406586","https://openalex.org/W2042772293","https://openalex.org/W2046587412","https://openalex.org/W2048642428","https://openalex.org/W2050698050","https://openalex.org/W2051846108","https://openalex.org/W2057477821","https://openalex.org/W2064068047","https://openalex.org/W2076135056","https://openalex.org/W2084003506","https://openalex.org/W2092147258","https://openalex.org/W2093074006","https://openalex.org/W2099641816","https://openalex.org/W2099879493","https://openalex.org/W2102760360","https://openalex.org/W2105241560","https://openalex.org/W2115519090","https://openalex.org/W2115542667","https://openalex.org/W2120314896","https://openalex.org/W2121887206","https://openalex.org/W2126817006","https://openalex.org/W2135101604","https://openalex.org/W2141554247","https://openalex.org/W2152399466","https://openalex.org/W2154125247","https://openalex.org/W2159537471","https://openalex.org/W2168677549","https://openalex.org/W2199585230","https://openalex.org/W2221621224","https://openalex.org/W2403554851","https://openalex.org/W2518668674","https://openalex.org/W2527902737","https://openalex.org/W2540689724","https://openalex.org/W2549391465","https://openalex.org/W2563033122","https://openalex.org/W2563396480","https://openalex.org/W2564972396","https://openalex.org/W2568129001","https://openalex.org/W2585123310","https://openalex.org/W2587156830","https://openalex.org/W2610842814","https://openalex.org/W2806352983","https://openalex.org/W2806930013","https://openalex.org/W2807118533","https://openalex.org/W2808545796","https://openalex.org/W2895541542","https://openalex.org/W2898214491","https://openalex.org/W2972771943","https://openalex.org/W3122567080","https://openalex.org/W3123299768","https://openalex.org/W3123826418","https://openalex.org/W3123883118","https://openalex.org/W3124207313","https://openalex.org/W3124283891","https://openalex.org/W3124898060","https://openalex.org/W3125909732","https://openalex.org/W3126139092","https://openalex.org/W4388400322"],"related_works":["https://openalex.org/W4404454812","https://openalex.org/W2115542667","https://openalex.org/W1947026227","https://openalex.org/W1544443390","https://openalex.org/W4388400322","https://openalex.org/W7125788385","https://openalex.org/W2570617425","https://openalex.org/W2084003506","https://openalex.org/W7046909286","https://openalex.org/W3015049415"],"abstract_inverted_index":{"Purpose":[0],"The":[1,204],"purpose":[2],"of":[3,11,16,27,38,110,116,126,149,186,197,207,219,231],"this":[4,97,173],"study":[5],"is":[6,153,169,206],"to":[7,24,31,79,94,140,145,160,178],"present":[8],"the":[9,14,25,36,39,70,81,103,108,121,146,151,162,180,184,217],"evolution":[10],"thinking":[12],"on":[13,35,62,120],"role":[15,93],"management":[17,63],"control":[18,28],"systems":[19],"(MCSs)":[20],"in":[21,56,107,199,215,221,224],"innovation,":[22,57,80,150],"according":[23],"development":[26],"practices,":[29],"and":[30,49,65,123,133,136,191,193,223,227],"provide":[32],"a":[33,86,91,114,127],"reflection":[34],"achievements":[37],"more":[40,165],"recent":[41,98],"literature.":[42],"Design/methodology/approach":[43],"This":[44],"paper":[45,205],"assesses":[46],"articles,":[47],"books":[48],"book":[50],"chapters":[51],"that":[52,89,105,134,154,172,233],"have":[53,212],"explored":[54],"MCSs":[55,74,106,118,129,220],"together":[58],"with":[59,164,201],"seminal":[60],"works":[61],"accounting":[64],"control.":[66,95],"Findings":[67],"Moving":[68],"from":[69,102],"traditional":[71],"phase":[72],"where":[73],"were":[75],"seen":[76],"as":[77],"detrimental":[78],"literature":[82,104],"has":[83],"now":[84],"reached":[85],"new":[87],"consensus":[88],"attributes":[90],"positive":[92],"In":[96],"phase,":[99],"it":[100],"arises":[101],"realm":[109],"innovation":[111,124,222],"should":[112,157],"embrace":[113],"multiplicity":[115],"controls;":[117,188],"depend":[119],"magnitude":[122],"mode":[125],"company;":[128],"evolve":[130],"over":[131],"time;":[132],"synergies":[135,190],"tensions":[137],"are":[138],"expected":[139],"arise.":[141],"Adding":[142],"these":[143],"factors":[144],"inherent":[147],"complexity":[148],"assertion":[152],"qualitative":[155,225],"approaches":[156],"be":[158,176,235],"undertaken":[159],"infuse":[161],"field":[163],"fine-grained":[166],"evidence.":[167],"It":[168],"also":[170],"proposed":[171],"methodological":[174],"approach":[175],"used":[177],"address":[179],"following":[181],"points:":[182],"(1)":[183],"use":[185,218],"multiple":[187],"(2)":[189],"tensions;":[192],"(3)":[194],"behavioural":[195],"aspects":[196],"controls":[198],"relation":[200],"innovation.":[202],"Originality/value":[203],"value":[208],"for":[209],"researchers":[210],"who":[211],"an":[213],"interest":[214],"studying":[216],"research":[226,232],"proposes":[228],"some":[229],"areas":[230],"could":[234],"explored.":[236]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-07-30T00:00:00"}
