Institut für Unternehmensführung

Balanced Control Mechanisms in NPD to Improve Business Performance

  • Typ:Bachelorarbeit
  • Betreuer:

    Susana Morales

  • Zusatzfeld:


  • This research presents a conceptual framework for the management of new product development practices that integrates the approaches of management accounting, innovation management and project management. We base our research on earlier findings about the moderating effects of management control systems on the relationship between innovation and performance by Bisbe and Otley (2004). We focus on the limitations for a further development of the model. Thus, we present (1) which MCS should be implemented on NPD. This based on uncertainty and innovation culture, which are the factors proposed in this study as the most relevant to be during the selection process and (2) how interactively should they be applied. The uncertainty of a NPD-project can be estimated after determining its complexity and innovativeness. Hence, we claim that the degree of interactivity of the MCS (ABC, budget systems, rewards/incentive systems, target costing, cross-functional integration, heavyweight team structure, leadership role, stage-gate processes) should be proportional to the level of uncertainty. Therefore we integrate aspects of three conflicting managerial perspectives for management of new product development practices.