Management Control and the Decentralization of R&D

Journal of Management

Volumn 39, Issue 4, 2013, Pages 906-927

  Ecker, Brigitte ^a   van Triest, Sander ^b   Williams, Christopher ^c  

^a JOANNEUM RESEARCH   (Austria)

^b UNIVERSITY OF AMSTERDAM   (Netherlands)

^c UNIVERSITY OF WESTERN ONTARIO   (Canada)

Author keywords

decentralization; management control; multinational corporations; research and development

Indexed keywords

EID: 84875987645     PISSN: 01492063     EISSN: 15571211     Source Type: Journal    
DOI: 10.1177/0149206311411507     Document Type: Article

References (91)

1. Abernethy M. A.,Bouwens J.,van Lent L.Determinants of control system design in divisionalized firms.Accounting Review. 2004;79:545-570.
2. Abernethy M. A.,Bouwens J.,van Lent L.Leadership and control system design.Management Accounting Research. 2010;21:2-16.
3. Acemoglu D.,Aghion P.,Lelarge C.,van Reenen J.,Zilibotti F.Technology, information, and the decentralization of the firm.Quarterly Journal of Economics. 2007;122:1759-1799.
4. Aghion P.,Tirole J.Formal and real authority in organizations.Journal of Political Economy. 1997;105 (1): 1-29.
5. Amabile T. M.Harvard Business Review. September-October:; 1998:76-81.
6. Andersen T. J.Integrating decentralized strategy making and strategic planning processes in dynamic environments.Journal of Management Studies. 2004;41:1271-1299.
7. Andrews F. M.,Farris G. F.Time pressure and performance of scientists and engineers.Organizational Behavior and Human Performance. 1972;8:155-200.
8. Anthony R. N.,Govindarajan V.Management control systems. 2004. Management control systems (11th ed.). New York: McGraw-Hill.New York: McGraw-Hill; 2004:.
9. Archibugi D.,Coco A.A new indicator of technological capabilities for developed and developing countries (ArCo).World Development. 2004;32:629-654.
10. Argyres N. S.,Silverman B. S.R&D, organization structure, and the development of corporate technological knowledge.Strategic Management Journal. 2004;25:929-958.
11. Asakawa K.Organizational tension in international R&D management: the case of Japanese firms.Research Policy. 2001;30:735-757.
12. Baiman S.,Larcker D. F.,Rajan M. V.Organizational design for business units.Journal of Accounting Research. 1995;33:205-229.
13. Barkema H. G.,Vermeulen F.International expansion through start-up or acquisition: A learning perspective.Academy of Management Journal. 1998;41:7-26.
14. Birkinshaw J.Managing internal R&D networks in global firms: What sort of knowledge is involved?.Long Range Planning. 2002;35:245-267.
15. Birkinshaw J. M.,Morrison A. J.Configurations of strategy and structure in subsidiaries of multinational corporations.Journal of International Business Studies. 1995;26:729-753.
16. Birkinshaw J.,Nobel R.,Ridderstråle J.Knowledge as a contingency variable: Do the characteristics of knowledge predict organization structure?.Organization Science. 2002;13:274-289.
17. Bluedorn A. C.,Denhardt R. B.Time and organizations.Journal of Management. 1988;14:299-320.
18. Brickley J. A.,Smith C. W.,Zimmerman J. L.Managerial economics and organizational architecture. 2001. Managerial economics and organizational architecture (2nd ed.). Boston: McGraw-Hill.Boston: McGraw-Hill; 2001:.
19. Brockhoff K. K. L.,Schmaul B.Organization, autonomy, and success of internationally dispersed R&D facilities.IEEE Transactions on Engineering Management. 1996;43 (1): 33-40.
20. Bushman R. M.,Indjejikian R. J.,Smith A.Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies.Journal of Accounting Research. 1995;:101-128.
21. Cheng J. L. C.,Bolon D. S.The management of multinational R&D: A neglected topic in international business research.Journal of International Business Studies. 1993;24:1-18.
22. Christie A. A.,Joye M. P.,Watts R. L.Decentralization of the firm: Theory and evidence.Journal of Corporate Finance. 2003;9 (1): 3-36.
23. Clark K. B.The interaction of design hierarchies and market concepts in technological evolution.Research Policy. 1985;14:235-251.
24. Damanpour F.Organizational innovation: A meta-analysis of effects of determinants and moderators.Academy of Management Journal. 1991;34:555-590.
25. Davila A.,Foster G.,Oyon D.Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities.European Accounting Review. 2009;18:281-311.
26. Davila A.,Wouters M.Designing cost-competitive technology products through cost management.Accounting Horizons. 2004;18 (1): 13-26.
27. Deal T. E.,Kennedy A. A.Corporate culture. Reading, MA: Addison-Wesley; 1982:.
28. de Meyer A.,Mizushima A.Global R&D management.R&D Management. 1989;19:135-146.
29. Dewett T.,Jones G. R.The role of information technology in the organization: A review, model, and assessment.Journal of Management. 2001;27:313-346.
30. Dunning J. H.,Narula R.The R&D activities of foreign firms in the United States.International Studies of Management and Organization. 1995;25 (1-2): 39-73.
31. Edström A.,Galbraith J. R.Transfer of managers as a coordination and control strategy in multinational organizations.Administrative Science Quarterly. 1977;22:248-263.
32. Egelhoff W. G.Strategy and structure in multinational corporations: an information processing approach.Administrative Science Quarterly. 1982;27:435-458.
33. Eisenhardt K. M.Control: Organizational and economic approaches.Management Science. 1985;31:134-149.
34. Evans W. R.,Davis W. D.High-performance work systems and organizational performance: The mediating role of internal social structure.Journal of Management. 2005;31:758-775.
35. Fisher J.Technological interdependence, labor production functions, and control systems.Accounting, Organizations and Society. 1994;19:493-505.
36. Florida R.Managing the global network corporation. McKern B., ed. London: Routledge; 2003:81-99.
37. Frost T. S.,Birkinshaw J. M.,Ensign P. C.Centers of excellence in multinational corporations.Strategic Management Journal. 2002;23:997-1018.
38. Gassmann O.,von Zedtwitz M.New concepts and trends in international R&D organization.Research Policy. 1999;28:231-250.
39. Gates S. R.,Egelhoff W. G.Centralization in headquarters-subsidiary relationships.Journal of International Business Studies. 1986;17 (2): 71-92.
40. Gerybadze A.,Reger G.Globalization of R&D: Recent changes in the management of innovation in transnational corporations.Research Policy. 1999;28:251-274.
41. Ghoshal S.,Bartlett C. A.Creation, adoption, and diffusion of innovations by subsidiaries of multinational corporations.Journal of International Business Studies. 1988;19:365-388.
42. Giglioni G. B.,Bedeian A. G.A conspectus of management control theory.Academy of Management Journal. 1974;17:292-305.
43. Gilman D.The new geography of global innovation. New York: Global Markets Institute at Goldman Sachs; 2010:.
44. Gordon L. A.,Narayanan V. K.Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation.Accounting, Organizations and Society. 1984;9:33-47.
45. Gupta A. K.,Govindarajan V.Knowledge flows within multinational corporations.Strategic Management Journal. 2000;21:473-496.
46. Gupta A. K.,Govindarajan V.,Malhotra A.Feedback-seeking behavior within multinational corporations.Strategic Management Journal. 1999;20:205-222.
47. Håkanson L.,Nobel R.Foreign research and development in Swedish multinationals.Research Policy. 1993;22:373-396.
48. Hall E. T.The dance of life: The other dimension of time. New York: Anchor Press; 1983:.
49. Hill S.,Martin R.,Harris M.Decentralization, integration and the post-bureaucratic organization: The case of R&D.Journal of Management Studies. 2000;37:563-585.
50. Howells J.The location and organisation of research and development: New horizons.Research Policy. 1990;19:133-146.
51. Howells J.,Gagliardi D.,Malik K.The growth and management of R&D outsourcing: Evidence from UK pharmaceuticals.R&D Management. 2008;38:205-219.
52. Inkpen A.,Ramaswamy K.Global strategy: Creating and sustaining advantage across borders. New York: Oxford University Press; 2006:.
53. Jaccard J.,Turrisi R.,Wan C. K.Interaction effects in multiple regression. Newbury Park, CA: Sage; 1990:.
54. Jensen M. C.,Meckling W. H.Main currents in contract economics. Werin L.Wijkander H., ed. Oxford, UK: Blackwell; 1992:251-274.
55. Kerssens-van Drongelen I.,Pearson A.,Nixon B.Organisation and management of research and development facilities-From cost to profit focus.International Journal of Technology Management. 2003;25:746-765.
56. Kim K.,Park J.-H.,Prescott J. E.The global integration of business functions: A study of multinational businesses in integrated global industries.Journal of International Business Studies. 2003;34:327-344.
57. Kogut B.,Singh H.The effect of national culture on the choice of entry mode.Journal of International Business Studies. 1988;19:411-432.
58. Kuemmerle W.Building effective R&D capabilities abroad.Harvard Business Review. 1997;75 (2): 61-70.
59. Kuemmerle W.The drivers of foreign direct investment into research and development: An empirical investigation.Journal of International Business Studies. 1999;30:1-24.
60. Langfield-Smith K.Management control systems and strategy: A critical review.Accounting, Organizations and Society. 1997;22:207-232.
61. Love L. G.,Priem R. L.,Lumpkin G. T.Explicitly articulated strategy and firm performance under alternative levels of centralization.Journal of Management. 2002;28:611-627.
62. Luo Y.Autonomy of foreign R&D units in an emerging market: An information processing perspective.Management International Review. 2006;46:349-378.
63. Melumad N.,Mookherjee D.,Reichelstein S.A theory of responsibility centers.Journal of Accounting and Economics. 1992;15:445-484.
64. Merchant K. A.,van der Stede W. A.Management control systems: Performance measurement, evaluation and incentives. 2007. Management control systems: Performance measurement, evaluation and incentives (2nd ed.). Harlow, UK: Prentice Hall.Harlow, UK: Prentice Hall; 2007:.
65. Milgrom P.,Roberts J.Economics, organization and management. Englewood Cliffs, NJ: Prentice-Hall; 1992:.
66. Moers F.Performance measure properties and delegation.Accounting Review. 2006;81:897-924.
67. Economist. 2010;17:12.
68. Nobel R.,Birkinshaw J.Innovation in multinational corporations: Control and communication patterns in international R&D operations.Strategic Management Journal. 1998;19:479-496.
69. Nohria N.,Ghoshal S.Differentiated fit and shared values: Alternatives for managing headquarter-subsidiary relations.Strategic Management Journal. 1994;15:491-502.
70. OECD. 2007. OECD science, technology and industry scoreboard. Retrieved June 2, 2010, from www.oecd.org/dataoecd/61/50/39525781.pdf.
71. Ouchi W. G.A conceptual framework for the design of organizational control mechanisms.Management Science. 1979;25:833-848.
72. Ouchi W. G.Markets, bureaucracies, and clans.Administrative Science Quarterly. 1980;25:129-141.
73. Parsons T.Suggestions for a sociological approach to the theory of organizations-I.Administrative Science Quarterly. 1956;1:63-85.
74. Pavitt K.Key characteristics of the large innovating firm.British Journal of Management. 1991;2:41-50.
75. Pearce R.,Papanastassiou M.Overseas R&D and the strategic evolution of MNEs: Evidence from laboratories in the UK.Research Policy. 1999;28:23-41.
76. Podsakoff P. M.,Organ D. W.Self-reports in organizational research: Problems and prospects.Journal of Management. 1986;12:531-544.
77. Rockness H. O.,Shields M. D.Organizational control systems in research and development.Accounting, Organizations and Society. 1984;9:165-177.
78. Roth K.,Morrison A. J.Implementing global strategy: Characteristics of global subsidiary mandates.Journal of International Business Studies. 1992;23:715-735.
79. Sanna-Randaccio F.,Veugelers R.Multinational knowledge spillovers with decentralised R&D: A game-theoretic approach.Journal of International Business Studies. 2007;38:47-63.
80. Saviotti P. P.On the dynamics of appropriability, of tacit and of codified knowledge.Research Policy. 1998;26:843-856.
81. Shalley C. E.,Zhou J.,Oldham G. R.The effects of personal and contextual characteristics on creativity: Where should we go from here?.Journal of Management. 2004;30:933-958.
82. Shenas D. G.,Derakhshan S.Organizational approaches to the implementation of simultaneous engineering.International Journal of Operations and Production Management. 1994;14 (10): 30-43.
83. Siggelkow N.,Rivkin J. W.When exploration backfires: Unintended consequences of multilevel organizational search.Academy of Management Journal. 2006;49:779-795.
84. Sohlenius G.Concurrent engineering.CIRP Technology. 1992;41 (2): 645-655.
85. Szulanski G.Internal stickiness: Impediments to the transfer of best practice within the firm.Strategic Management Journal. 1996;17 (Special issue): 27-43.
86. Thompson J.Organizations in action. New York: McGraw-Hill; 1967:.
87. Ulset S.R&D outsourcing and contractual governance: An empirical study of commercial R&D projects.Journal of Economic Behavior and Organization. 1996;30:63-82.
88. van der Stede W. A.,Young S. M.,Chen C. X.Assessing the quality of evidence in empirical management accounting research: The case of survey studies.Accounting, Organizations and Society. 2005;30:655-684.
89. von Zedtwitz M.,Gassmann O.Market versus technology drive in R&D internationalization: Four different patterns of managing research and development.Research Policy. 2002;31:569-588.
90. Wooldridge J. M.Econometric analysis of cross section and panel data. Cambridge, MA: MIT Press; 2002:.
91. Young S.,Tavares A. T.Centralization and autonomy: Back to the future.International Business Review. 2004;13:215-237.