Management Control Systems: The use of the Stage-Gate Process in an environment of innovation

Autor:	Miguel Gil Robles
Jazyk:	Spanish; Castilian
Rok vydání:	2018
Předmět:	Sistema de control administrativo stage-gate process innovación Business HF5001-6182 Accounting. Bookkeeping HF5601-5689
Zdroj:	Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, Vol 13, Iss 25, Pp 70-81 (2018)
Druh dokumentu:	article
ISSN:	1992-1896 2221-724X
DOI:	10.18800/contabilidad.201701005
Popis:	The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/ca2e8e77c0c149d7ab3d3efa942e7f71 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF