Disentangling the role of management control systems for product and process innovation in different contexts Articles uri icon

publication date

  • January 2019

start page

  • 681

end page

  • 712


  • 4


  • 28

International Standard Serial Number (ISSN)

  • 0963-8180

Electronic International Standard Serial Number (EISSN)

  • 1468-4497


  • This paper studies the relationship between the use of management control systems and different types of innovation (product and process), taking into account innovation contexts (high-tech versus low-tech sectors). We develop and test our hypotheses based on a large sample of Spanish manufacturing firms and find that input controls have a positive association only with process innovation in both innovation contexts. Behavior controls have similar effects on both types of innovation outcomes for high-tech firms, while they have stronger positive associations with process than with product innovation for low-tech firms. Output controls are equally relevant for product and process innovation in both contexts.


  • Business
  • Economics


  • management control systems; panel data; process innovation; product innovation; sector characteristics