2018 Volume 26 Issue 1 Pages 43-60
This study focuses on the concepts developed by Robert Simons, who opened up a new field of innovation and management accounting research, and presents further directions for this field. Four concepts have been extracted from his body of work, namely “interactive control system,” “diagnostic control system,” “interactive network,” and “creative tension.” A framework is then constructed, which encapsulates the designing of management accounting information for promoting innovation. After analyzing existing studies through this framework, this study deduces that it is necessary to challenge the relationship between management accounting information and “strategic uncertainties,” and empirically recognizes the constructive role of management accounting information in promoting innovation in terms of expanding the “span of influence.”
