MANAGEMENT INSTRUMENTS IN DECISION MAKING IN RADICAL AND INCREMENTAL INNOVATIONS

Authors

  • Marcela Mariana de Oliveira dos Santos Universidade Federal de Santa Catarina - UFSC
  • Paulo Alexandre da Silva Pires Universidade Federal de Santa Catarina - UFSC
  • Viviane Theiss Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0002-2450-9704

DOI:

https://doi.org/10.18226/23190639.v11n1.01

Keywords:

Sistema de Controle Gerencial, Mínimo Produto Viável, Inovação Radical, Inovação Incremental, Ambidestria de Inovação

Abstract

Objective: the study aimed to verify how the use of Management Control System (MCS) instruments occurs for decision-making in radical innovations and incremental innovations, based on a case study in an ambidextrous technology company. Design, method and approach: it is characterized as descriptive research with a qualitative predominance. we carry out document analyzes, interviews with senior management directors and the application of survey to employees. For data processing, we proceeded with content analysis, application of descriptive statistics and correlation analysis. Originality and relevance: by analyzing radical and incremental innovations separately, but in the same empirical research, it was possible to understand how the use of MCS instruments interact between innovation practices, in an ambidextrous technology company. Main results and findings: it was found that the MCS instruments are used in the company with greater emphasis on incremental innovations and for the planning of radical innovations. Additionally, for decision making in radical innovations, the Minimum Viable Product (MVP) is used. Theoretical implications: the study contributed to the understanding of the use of MCS instruments in technology and ambidextrous innovation companies. Improving understanding of how SGC instruments and artifacts contribute to radical and incremental innovation processes. Contributions to society and organizations: the research presented to technological companies, with radical and incremental innovations, alternatives that can help in the management of organizations, such as the use of MVP linked to MCS instruments.

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Author Biographies

Marcela Mariana de Oliveira dos Santos, Universidade Federal de Santa Catarina - UFSC

Bachelor's Degree in Accounting

Paulo Alexandre da Silva Pires, Universidade Federal de Santa Catarina - UFSC

Doutorando em Contabilidade (UFSC), Mestre em Contabilidade (UFSC), Especialista Controladoria (UEL)
Contador (UEL/CRC-PR)

Viviane Theiss, Universidade Federal de Santa Catarina - UFSC

PhD in Accounting - Federal University of Santa Catarina - UFSC

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Published

2023-01-09

How to Cite

Marcela Mariana de Oliveira dos Santos, Pires, P. A. da S., & Theiss, V. . (2023). MANAGEMENT INSTRUMENTS IN DECISION MAKING IN RADICAL AND INCREMENTAL INNOVATIONS . Brazilian Journal of Management and Innovation (Revista Brasileira De Gestão E Inovação), 11(1), 1–23. https://doi.org/10.18226/23190639.v11n1.01

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