Management controls for innovation: A multi level approach

Winnie O'Grady
University of Auckland
New Zealand

Abstract:
Innovation is critical for the survival of many organizations and is now being viewed as an organizational process to be managed. Management control systems have the potential to manage these innovation processes. Management control and innovation are processes that are effected by people at all levels of the organization. The MCS must therefore be capable of operating across multiple hierarchical levels. This paper addresses the design and operation of MCS that span organizational levels. The paper discusses the appropriateness of a multi level model of control from the systems literature for investigations into organizational control systems for managing innovation. A brief illustration is provided of how the model can be used to develop a model of the controls system relevant to technology based innovations in teaching and learning