An empirical study on the drivers of management control systems' design in new product development

By Tony Davila. 2000

690 citations recorded by the source corpus.

Subfields: Management of Technology and Innovation, Management Science and Operations Research, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/75404cacaa6077d539f3bf1f643dacedfa6610f8

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In Management of Technology and Innovation

In Management Science and Operations Research

In Strategy and Management

Citations in the corpus

Creativity, trust and systematic processes in product development (2012, background): “When conditions are uncertain, firms are advised to systematize their methods for obtaining information (Arora and Gambardella, 1994; Davila, 2000; Holt, 1978; Horsmans, 1979).”
Management control systems and strategy: A resource-based perspective (2006, background): “Other studies refer indirectly to strategy at a capabilities level in terms of innovation or organizational learning (e.g. Bisbe & Otley, 2004; Davila, 2000; Kloot, 1997).”
Intellectual capital and performance measurement systems in Iran (2018, background): “emphasizing on a broader set of financial and non-financial information) and performance (e.g. Scott and Tiessen, 1999; Hoque and James, 2000; Davila, 2000; Baines and Langfield-Smith, 2003; Jusoh et al., 2008).”
Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach (2005, background): “…accounting information that is detailed and issued frequently, whereas MAS information in other contexts tends to be general rather than detailed, and issued less frequently (Bouwens & Abernethy, 2000; Chenhall & Morris, 1986; Davila, 2000; Macintosh, 1994; Macintosh & Daft, 1987; Merchant, 1981).”
A survey of the adoption and use of target costing in Dutch firms (2003, background): “The use of cost information and cost management during product design is a subject that receives increasing attention in the accounting literature (Anderson and Sedatole, 1998; Davila, 2000).”
Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms (2004, background): “So far, only Davila (2000) has tried to explain this lack of clarity by suggesting that these contradictory results might be the result of a different interpretation of the role of management control systems that should be considered as information tools to face uncertainty rather than control…”
Accounting and Strategising: A Case Study from New Product Development (2010, background): “Most of the existing literature in this area has taken the contingency route, i.e. it has studied the fit between forms of accounting information and characteristics of NPD or R&D practices (e.g. Rockness & Shields, 1984; Abernethy & Brownell, 1997; Davila, 2000).”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, methodology): “The interaction approach has also been used relatively widely (e.g., Abernethy & Brownell, 1999; Abernethy & Guthrie, 1994; Chenhall, 1997; Davila, 2000; Govindarajan & Gupta, 1985; Gul & Chia, 1994; Ittner & Larcker, 1997; Mia & Chenhall, 1994), despite the ambiguities that render this approach…”
Short and Long Translations: Management Accounting Calculations and Innovation Management (2009, neutral): “However, increasingly it is proposed that management control systems enable innovation (Clark & Fujimoto, 1991; Cooper & Kleinschmidt, 1987; Cooper & Slagmulder, 2004; Davila, 2000; Davila & Wouters, 2004; Hansen & Jönsson, 2005; Ittner & Kogut, 1995; Ziger & Maidique, 1990).”
Management Control and Strategic Renewal in the Front End of Innovation (2009, background): “, 2002; McDonough, 2000), can increase team commitment (Davila, 2000), and it helps decrease competing interpretations of expected outcomes (Zhang and Doll, 2001).”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “The work of Davila (2000) focuses on project teams and shows that project performance in product development contexts improves when CPM systems are used, even though this positive impact is moderated by product uncertainty and product development strategy.”
Family Involvement and Agency Cost Control Mechanisms in Family Small and Medium‐Sized Enterprises (2015, methodology): “When used interactively, bureaucratic control systems focus on strategic uncertainties and become a recurring forum and agenda for a continuous and challenging debate in which top managers are involved (Bisbe and Otley 2004; Davila 2000).”