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Management control system and innovation : implication for Malaysian manufacturing innovation performance

The study extends prior management control system knowledge by observing the significance of the information generated in facilitating innovation efforts which, in turn, improves the innovation performance of firms. The paper explores the role of company mission and vision statement, job scope des...

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Main Authors: Salma Khalidah Sa’adon,, Amizawati Mohd Amir,, Rozita Amiruddin,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:http://journalarticle.ukm.my/19189/1/35884-118978-1-PB.pdf
http://journalarticle.ukm.my/19189/
https://ejournal.ukm.my/ajac/issue/view/1225
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spelling my-ukm.journal.191892022-08-02T03:38:09Z http://journalarticle.ukm.my/19189/ Management control system and innovation : implication for Malaysian manufacturing innovation performance Salma Khalidah Sa’adon, Amizawati Mohd Amir, Rozita Amiruddin, The study extends prior management control system knowledge by observing the significance of the information generated in facilitating innovation efforts which, in turn, improves the innovation performance of firms. The paper explores the role of company mission and vision statement, job scope description, and performance measurement system as sources of management control information to support firms’ innovation activity and to manage their performance in facing present market demands. Survey was administered to the Product Development Managers randomly selected from the Federation of Malaysian Manufacturers Directory. Based on a total of 102 usable responses, evidence showed that firm’s value positively relates to firm’s innovation activities. The study discovers that diagnostic information is positively significant with incremental innovation, whereas interactive information is significantly associated with radical innovation. Evidently, both types of innovation enhance a firm’s innovation performance. Rather than assessing the immediate return of innovation efforts on firms’ financial performance, the study provides support showing both types of innovation do enhance firms’ innovation performance. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19189/1/35884-118978-1-PB.pdf Salma Khalidah Sa’adon, and Amizawati Mohd Amir, and Rozita Amiruddin, (2019) Management control system and innovation : implication for Malaysian manufacturing innovation performance. Asian Journal of Accounting and Governance, 12 . pp. 155-168. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1225
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The study extends prior management control system knowledge by observing the significance of the information generated in facilitating innovation efforts which, in turn, improves the innovation performance of firms. The paper explores the role of company mission and vision statement, job scope description, and performance measurement system as sources of management control information to support firms’ innovation activity and to manage their performance in facing present market demands. Survey was administered to the Product Development Managers randomly selected from the Federation of Malaysian Manufacturers Directory. Based on a total of 102 usable responses, evidence showed that firm’s value positively relates to firm’s innovation activities. The study discovers that diagnostic information is positively significant with incremental innovation, whereas interactive information is significantly associated with radical innovation. Evidently, both types of innovation enhance a firm’s innovation performance. Rather than assessing the immediate return of innovation efforts on firms’ financial performance, the study provides support showing both types of innovation do enhance firms’ innovation performance.
format Article
author Salma Khalidah Sa’adon,
Amizawati Mohd Amir,
Rozita Amiruddin,
spellingShingle Salma Khalidah Sa’adon,
Amizawati Mohd Amir,
Rozita Amiruddin,
Management control system and innovation : implication for Malaysian manufacturing innovation performance
author_facet Salma Khalidah Sa’adon,
Amizawati Mohd Amir,
Rozita Amiruddin,
author_sort Salma Khalidah Sa’adon,
title Management control system and innovation : implication for Malaysian manufacturing innovation performance
title_short Management control system and innovation : implication for Malaysian manufacturing innovation performance
title_full Management control system and innovation : implication for Malaysian manufacturing innovation performance
title_fullStr Management control system and innovation : implication for Malaysian manufacturing innovation performance
title_full_unstemmed Management control system and innovation : implication for Malaysian manufacturing innovation performance
title_sort management control system and innovation : implication for malaysian manufacturing innovation performance
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2019
url http://journalarticle.ukm.my/19189/1/35884-118978-1-PB.pdf
http://journalarticle.ukm.my/19189/
https://ejournal.ukm.my/ajac/issue/view/1225
_version_ 1740826822777503744
score 13.211869

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