Josep Bisbe

The Choice of Interactive Control Systems under Different Innovation Management Modes

This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using survey data collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firms innovation management mode (IMM), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature similar cognitive models and whether the sophistication of the information contents provided by the interactive MACS responds to the priority needs perceived in the IMM. Our findings further indicate that similarity in patterns between IMM and MACS does not lead to a beneficial impact on the level of innovation outputs, suggesting instead that it may induce the replication of existing dysfunctional trends caused by innovation momentum.

El Cuadro de Mando Integral como instrumento para la evaluación y el seguimiento de la estrategia en las organizaciones sanitarias

Both prior literature and reported managerial practices have claimed that the Balanced Scorecard is a management tool that can help organizations to effectively implement strategies. In this article, we examine some of the contributions, dilemmas, and limitations of Balanced Scorecards in health care organizations. First, we describe the evolution of Balanced Scorecards from multidimensional performance measurement systems to causal representations of formulated strategies, and analyze the applicability of Balanced Scorecards in health care settings. Next, we discuss several issues under debate regarding Balanced Scorecard adoption in health care organizations. We distinguish between issues related to the design of Balanced Scorecards and those related to the use of these tools. We conclude that the Balanced Scorecard has the potential to contribute to the implementation of strategies through the strategically-oriented performance measurement systems embedded within it. However, effective adoption requires the adaptation of the generic instrument to the specific realities of health care organizations. Full English text available from:www.revespcardiol.org.

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 (VS), diagnostic control systems and interactive control systems (ICS)) 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) VS and ICS have significant main effects on the creativity, co-ordination 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.

The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development of organizational capabilities in the innovation setting. More specifically, this research exams the cultural, interactive and diagnostic control systems in firms that follow conservative and entrepreneurial strategies, to test their effects as antecedents of organizational creativity and capabilities that could explain to some extent the ability of an organization to convert invention into product innovation. Using survey data collected from 124 medium and large Spanish companies, we find evidence supporting the interchangeable role of interactive and cultural forms of control to developed different capabilities as companies pursue different strategies.

Business Planning and Control: Integrating Accounting, Strategy and People

Business Planning and Control: Integrating Accounting, Strategy and People Bruce Bowhill Chichester, West Sussex (UK): John Wiley & Sons, 2008, 634 pp., £34.99/€40.30 (pbk), ISBN: 978-0-470-06177-0...