Please use this identifier to cite or link to this item:
https://ruomo.lib.uom.gr/handle/7000/1402
Title: | Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems |
Authors: | Pavlatos, Odysseas Kostakis, Hara |
Type: | Article |
Subjects: | FRASCATI::Social sciences::Economics and Business::Accounting |
Issue Date: | Mar-2022 |
Source: | Australian Accounting Review |
Volume: | 32 |
Issue: | 1 |
First Page: | 124 |
Last Page: | 140 |
Abstract: | The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We conducted an empirical study in 108 large industrial enterprises, which have research and development departments. The results show that there is a positive relationship between TC functionality and product innovation in terms of product newness and innovation rate. A direct effect of the quality of IS information on product innovation was not established but rather it was found that the positive association between the functionality of TC and product innovation is stronger in firms that provide IS information of higher quality as compared to firms that provide IS information of lower quality. |
URI: | https://doi.org/10.1111/auar.12349 https://ruomo.lib.uom.gr/handle/7000/1402 |
ISSN: | 1035-6908 1835-2561 |
Other Identifiers: | 10.1111/auar.12349 |
Appears in Collections: | Department of Accounting & Finance |
Files in This Item:
File | Description | Size | Format | |
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Australian_Revised__F3_July 2021.pdf | paper | 358 kB | Adobe PDF | View/Open |
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