메뉴 건너뛰기




Volumn 1, Issue 1, 2004, Pages 115-130

Technology management control: a conceptual approach for technology-based enterprises

Author keywords

technology management; technology management control; technology management control system; technology based enterprises

Indexed keywords


EID: 84899841122     PISSN: 17402832     EISSN: 17402840     Source Type: Journal    
DOI: 10.1504/IJTIP.2004.004931     Document Type: Article
Times cited : (3)

References (40)
  • 1
    • 84952953420 scopus 로고    scopus 로고
    • Strategisches controlling – konzepte, werkzeuge, umsetzung
    • Mayer, E., Liessmann, K., and Freidank, C-C. (Eds.) Gabler, Wiesbaden
    • Liessmann, K. (1999) ‘Strategisches controlling – konzepte, werkzeuge, umsetzung’, in Mayer, E., Liessmann, K., and Freidank, C-C. (Eds.): Controlling-Konzepte, Gabler, Wiesbaden.
    • (1999) Controlling-Konzepte
    • Liessmann, K.1
  • 3
    • 84952952590 scopus 로고    scopus 로고
    • Management Control is the process by which managers influence other members of the enterprise to implement the enterprise’s strategy [4]. This control process can be described as a set of activities [5]
    • Management Control is the process by which managers influence other members of the enterprise to implement the enterprise’s strategy [4]. This control process can be described as a set of activities [5].
  • 5
    • 0031521031 scopus 로고    scopus 로고
    • Design principles for the development of t systems for research and development processes
    • Kerssens-van Drongelen, I. and Cook, A. (1997) ‘Design principles for the development of t systems for research and development processes’, R&D Management, Vol. 27, No. 4, pp.345–357.
    • (1997) R&D Management , vol.27 , Issue.4 , pp. 345-357
    • Kerssens-van Drongelen, I.1    Cook, A.2
  • 6
    • 84952967375 scopus 로고    scopus 로고
    • Mastering this need, comprehensive management control systems at a strategic level were originally developed and incorporated in the middle of the eighties. Before that, management control systems were predominantly based on financial figures. In this context, financial figures are assigned to Management Accounting Systems
    • Mastering this need, comprehensive management control systems at a strategic level were originally developed and incorporated in the middle of the eighties. Before that, management control systems were predominantly based on financial figures. In this context, financial figures are assigned to Management Accounting Systems.
  • 9
    • 84952958832 scopus 로고    scopus 로고
    • Enterprises are described as technology-based respectively technology-intensive, if technologies play an important role in their competition. This is expressed when R&D intensity is more than three percent of an enterprise’s turnover. In this context, Gassmann [10] speaks about high-tech companies. In this paper, technology-based and technology-intensive as well as high technology are synonymous
    • Enterprises are described as technology-based respectively technology-intensive, if technologies play an important role in their competition. This is expressed when R&D intensity is more than three percent of an enterprise’s turnover. In this context, Gassmann [10] speaks about high-tech companies. In this paper, technology-based and technology-intensive as well as high technology are synonymous.
  • 11
    • 84952963842 scopus 로고    scopus 로고
    • A Management Control System, as understood in this article, encompasses the structure, processes and methods which allow management for example, to determine whether a business unit is performing satisfactorily [12]. The terms Management Control and Controllership are similarly used. Furthermore, the term Management Control Systems is used to name the design as well as the use of measurement systems in an enterprise. According to Davila [13], an alternative term is Management Accounting Systems, which is not used in this article, also investigates non-financial measures
    • A Management Control System, as understood in this article, encompasses the structure, processes and methods which allow management for example, to determine whether a business unit is performing satisfactorily [12]. The terms Management Control and Controllership are similarly used. Furthermore, the term Management Control Systems is used to name the design as well as the use of measurement systems in an enterprise. According to Davila [13], an alternative term is Management Accounting Systems, which is not used in this article, also investigates non-financial measures.
  • 12
    • 84989060457 scopus 로고
    • The paradox of strategic controls
    • Goold, M. and Quinn, J.J. (1990) ‘The paradox of strategic controls’, Strategic Management Journal, Vol. 11, No. 11, pp.43–57.
    • (1990) Strategic Management Journal , vol.11 , Issue.11 , pp. 43-57
    • Goold, M.1    Quinn, J.J.2
  • 13
    • 0034179289 scopus 로고    scopus 로고
    • An empirical study on the drivers of management control systems – design in new product development
    • Davila, T. (2000) ‘An empirical study on the drivers of management control systems – design in new product development’, Accounting, Organizations and Society, Vol. 25, pp.383–409.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 383-409
    • Davila, T.1
  • 14
    • 84952967233 scopus 로고    scopus 로고
    • From an enterprise’s point of view, Technology Issues mean for example, which technologies they should use, or how they can best manage their technology portfolio
    • From an enterprise’s point of view, Technology Issues mean for example, which technologies they should use, or how they can best manage their technology portfolio.
  • 15
    • 84952958032 scopus 로고    scopus 로고
    • Controlling in deutschland
    • Seidenschwarz, W. (Eds.) Vahlen, München
    • Hahn, D. (1997) ‘Controlling in deutschland’, in Seidenschwarz, W. (Eds.): Die Kunst des Controlling, Vahlen, München.
    • (1997) Die Kunst des Controlling
    • Hahn, D.1
  • 16
    • 84952967199 scopus 로고    scopus 로고
    • Cp. also with the Paradox of Strategic Controls [12]
    • Cp. also with the Paradox of Strategic Controls [12].
  • 18
    • 84952973689 scopus 로고    scopus 로고
    • Ergebnis – und marktorientierte unternehmenssteuerung: fokussieren auf kunden, prozesse und profitabilität
    • Seidenschwarz, W. (Eds.) Vahlen, München
    • Seidenschwarz, W. (1997) ‘Ergebnis – und marktorientierte unternehmenssteuerung: fokussieren auf kunden, prozesse und profitabilität’, in Seidenschwarz, W. (Eds.): Die Kunst des Controlling, Vahlen, München.
    • (1997) Die Kunst des Controlling
    • Seidenschwarz, W.1
  • 22
    • 84920576077 scopus 로고
    • Strategic control of technology in diversified companies with decentralized R&D
    • Coombs, R. and Richards, A. (1993) ‘Strategic control of technology in diversified companies with decentralized R&D’, Technology Analysis and Strategic Management, Vol. 5, No. 4, pp.385–396.
    • (1993) Technology Analysis and Strategic Management , vol.5 , Issue.4 , pp. 385-396
    • Coombs, R.1    Richards, A.2
  • 28
    • 12944321986 scopus 로고    scopus 로고
    • Konzept und aufgaben des integrierten technologie-managements
    • Tschirky, H. and Koruna, S. (Eds.) Industrielle Organisation, Zürich
    • Tschirky, H. (1998) ‘Konzept und aufgaben des integrierten technologie-managements’, in Tschirky, H. and Koruna, S. (Eds.): Technologie-Management: Idee und Praxis, Industrielle Organisation, Zürich.
    • (1998) Technologie-Management: Idee und Praxis
    • Tschirky, H.1
  • 32
    • 0000150757 scopus 로고
    • Patterns in strategy formulation
    • Mintzberg, H. (1978) ‘Patterns in strategy formulation’, Management Science, Vol. 24, No. 9, pp.934–948.
    • (1978) Management Science , vol.24 , Issue.9 , pp. 934-948
    • Mintzberg, H.1
  • 35
    • 84952969985 scopus 로고
    • Methoden des managements von technologieprojekten
    • Zahn, E: (Eds.) Schäffer-Poeschel, Stuttgart
    • Madauss, B-J. (1995) ‘Methoden des managements von technologieprojekten’, in Zahn, E: (Eds.): Handbuch Technologiemanagement, Schäffer-Poeschel, Stuttgart.
    • (1995) Handbuch Technologiemanagement
    • Madauss, B.-J.1
  • 38
    • 0033677752 scopus 로고    scopus 로고
    • Technology marketing: a new core competence of technology-intensive enterprises
    • Tschirky, H., Escher, J-P. and Tokdemir, D. (2000) ‘Technology marketing: a new core competence of technology-intensive enterprises’, International Journal of Technology Management, Vol. 20, No. 3, 4, pp.459–474.
    • (2000) International Journal of Technology Management , vol.20 , Issue.3-4 , pp. 459-474
    • Tschirky, H.1    Escher, J.-P.2    Tokdemir, D.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.