Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/37102
Registo completo
Campo DCValorIdioma
dc.contributor.authorAkroyd, C.-
dc.contributor.authorBarros, R. S.-
dc.contributor.authorLövstål, E.-
dc.contributor.authorFagerlin, W. P.-
dc.contributor.authorWu, J. Y.-
dc.date.accessioned2026-05-04T11:49:16Z-
dc.date.available2026-05-04T11:49:16Z-
dc.date.issued2026-
dc.identifier.citationAkroyd, C., Barros, R. S., Lövstål, E., Fagerlin, W. P., & Wu, J. Y. (2026). Management control for innovation: A review and research directions. Qualitative Research in Accounting and Management. https://doi.org/10.1108/QRAM-02-2026-0050-
dc.identifier.issn1176-6093-
dc.identifier.urihttp://hdl.handle.net/10071/37102-
dc.description.abstractPurpose Research on management control for innovation has shifted from viewing control as primarily constraining to recognizing that control can also enable innovation. However, common ways of classifying control such as mechanisms, tools or types of use can understate what makes management control in innovation settings distinctive. This paper aims to propose a vocabulary to support richer explanations of how management control both constrains and enables innovation over time. Design/methodology/approach Drawing on the management control literature and the papers in this Special Issue, the authors develop a vocabulary that foregrounds six dimensions of management control that become especially salient in innovation contexts. These dimensions are Temporal, Reflexive, Adaptive, Performative, Pluralist and Strategic (TRAPPS). Findings The TRAPPS vocabulary highlights six dimensions of management control that become especially salient in innovation settings. While innovation unfolds across multiple time horizons and phases (Temporal), it also involves learning about and reconsidering the effects of control (Reflexive) and sometimes requires reconfiguration as innovation paths shift (Adaptive). It is further shaped by sociomaterial arrangements that make some possibilities visible and actionable while pushing others into the background (Performative). It is influenced by multiple stakeholders and competing evaluative criteria (Pluralist) and by priorities and resource commitments that set direction (Strategic). The TRAPPS vocabulary therefore helps to show how different papers in the Special Issue foreground different dimensions and, in turn, reveals openings for future research. Originality/value The TRAPPS vocabulary of six dimensions can be used independently or alongside more general management control frameworks. In doing so, these dimensions highlight questions that may be overlooked when controls are treated as stable tools or mechanisms and provide a vocabulary for understanding management control for innovation.eng
dc.language.isoeng-
dc.publisherEmerald-
dc.rightsopenAccess-
dc.subjectManagement controleng
dc.subjectInnovationeng
dc.subjectTemporalityeng
dc.subjectReflexivityeng
dc.subjectAdaptationeng
dc.subjectPerformativityeng
dc.subjectPluralismeng
dc.titleManagement control for innovation: A review and research directionseng
dc.typearticle-
dc.peerreviewedyes-
dc.volumeN/A-
dc.date.updated2026-05-04T12:47:45Z-
dc.description.versioninfo:eu-repo/semantics/publishedVersion-
dc.identifier.doi10.1108/QRAM-02-2026-0050-
dc.subject.fosDomínio/Área Científica::Ciências Sociais::Economia e Gestãopor
iscte.identifier.cienciahttps://ciencia.iscte-iul.pt/id/ci-pub-118165-
iscte.alternateIdentifiers.wosWOS:WOS:001751497200001-
iscte.journalQualitative Research in Accounting and Management-
Aparece nas coleções:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

Ficheiros deste registo:
Ficheiro TamanhoFormato 
article_118165.pdf375,35 kBAdobe PDFVer/Abrir


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpaceOrkut
Formato BibTex mendeley Endnote Logotipo do DeGóis Logotipo do Orcid 

Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.