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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2019
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| Online Access: | http://journalarticle.ukm.my/19189/ http://journalarticle.ukm.my/19189/1/35884-118978-1-PB.pdf |
| _version_ | 1848814773027733504 |
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| author | Salma Khalidah Sa’adon, Amizawati Mohd Amir, Rozita Amiruddin, |
| author_facet | Salma Khalidah Sa’adon, Amizawati Mohd Amir, Rozita Amiruddin, |
| author_sort | Salma Khalidah Sa’adon, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T00:39:24Z |
| format | Article |
| id | oai:generic.eprints.org:19189 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:39:24Z |
| publishDate | 2019 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org: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 |
| spellingShingle | Salma Khalidah Sa’adon, Amizawati Mohd Amir, Rozita Amiruddin, Management control system and innovation : implication for Malaysian manufacturing innovation performance |
| title | 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_short | Management control system and innovation : implication for Malaysian manufacturing innovation performance |
| title_sort | management control system and innovation : implication for malaysian manufacturing innovation performance |
| url | http://journalarticle.ukm.my/19189/ http://journalarticle.ukm.my/19189/ http://journalarticle.ukm.my/19189/1/35884-118978-1-PB.pdf |