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Tensions at the intersection of management control and innovation: a literature review
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
2017 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, 41-79 p.Article in journal (Refereed) Published
Abstract [en]

This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and tension-related terms used. A second purpose is to conceptually compare the use and interpretations of tension in the reviewed articles, as well as to systematically map and categorize highlighted competing demands. A third purpose is to suggest a tension-based framework. Among other characteristics and trends, the paper indicates an increased research interest in the issue of tensions during the review period (1991–2015). Although different theoretical approaches are adopted, the contingency approach is the most common. Furthermore, the review shows that several tension-related terms are used either alone or in parallel in the articles, often interchangeably and without clarifying their definitions. The tension-based framework presents four different types of tension: (1) inherent innovation-control tensions, (2) inherent management control tensions, (3) created management control tensions, and (4) decision-making tensions in innovation practices. The framework also suggests interpretations of and responses to tensions related to management control and innovation. Theoretically, the framework can enable a more precise debate that builds on previous research, since it clarifies potential ways to structure future research. From a practical point of view the presented framework can be helpful for managers dealing with tensions, by encouraging creative management control solutions that can enable innovation.

Place, publisher, year, edition, pages
2017. Vol. 28, no 1, 41-79 p.
Keyword [en]
Management control, Innovation, Tension, Literature review
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-17048DOI: 10.1007/s00187-016-0244-3OAI: oai:DiVA.org:hkr-17048DiVA: diva2:1127758
Available from: 2017-07-19 Created: 2017-07-19 Last updated: 2017-07-19Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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  • vancouver
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More styles
Language
  • de-DE
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  • nn-NB
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  • Other locale
More languages
Output format
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  • rtf