LEVERS OF CONTROL, INNOVATION AND PERFORMANCE: A RELATIONAL FRAMEWORK BASED ON A SYSTEMATIC LITERATURE REVIEW

framework relacional a partir de revisão sistemática da literatura

Abstract

This article aims to map the existing relationship in the literature between Control Levers, innovation, and the performance of innovative companies. Through a systematic review, it seeks to map, present, and analyze academic publications that address the relationships between the use of Management Control Systems, in light of Simons (1995), innovation, and company performance. The search for these publications was conducted in databases such as Scopus and Web of Science, with publications from 2018 to June 2024. It was found that the use of Management Control System Levers can mediate and/or moderate the effects of innovation on the organization, but it was also observed that innovation can be a moderator and/or mediator between the use of MCS and performance. Given the different configurations that exist between the use of control levers, innovation, and organizational performance, it is not only up to the researcher to choose the best fit for the research problem addressed, but also up to the manager to decide on the configuration to be applied, considering the objectives, goals, and organizational capabilities at their disposal. A relational framework was developed between the three constructs discussed in this article, resulting from the configurations found in the literature between Innovation, Control Levers, and Performance.

Keywords: Management Control Systems; Control Levers; Innovation; Performance.