How control systems influence product innovation processes: examining the role of entrepreneurial orientation

This paper yields insights into the channels through which Management Accounting and Control Systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems, diagnostic control systems, interactive control systems) are directly associated with the distinct phases of innovation processes. Using survey data collected from 118 medium and large Spanish companies, we find that: (1) value systems and interactive control systems have significant main effects on the creativity, coordination and knowledge integration, and filtering (sub-)phases of innovation processes; and (2) the significance and direction of these influences vary depending on the Entrepreneurial Orientation (EO) of firms. By highlighting the relevance of EO in shaping the influence of MACS on product innovation processes, this study calls for caution in generalising the expected effects of MACS on innovation

A RESEARCH MODEL FOR MEASURING IT-EFFICIENCY IN GERMAN HOSPITALS

More than 10% of the German gross domestic product is spent on health related services every year a good proportion of these funds allocated to information technology (IT). A review of the literature reveals that IT in hospitals is a vastly under researched area, although anecdotal evidence reveals that the efficiency of IT usage in German hospitals offers room for improvement. Therefore we ask the research question: What are the salient factors influencing the efficient usage of IT in hospitals? To answer this question we set up a research project combining technology acceptance models, social cognitive theory and perceived risk theory to frame the perceived risk of liability for medical malpractice due to incorrect system usage. This research in progress paper presents the theoretically derived research model and gives an overview of the research project. The project is scheduled to start in July 2011 and is carried out in conjunction with two hospitals and a leading provider of IT and services for the health care sector. Anticipated findings are not only insights into the antecedents of user behavior but also an instrument to measure efficiency of IT usage and a framework to positively influence IT usage in German hospitals