Sami, Mohammed and Alaudin, Ahmadasri (2015) The role of management control systems in the relationship between leaders’ attention and research and development performance in SMEs. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

The importance of research and development (R&D) is well documented in the innovation and accounting literature.R&D has vital implications on organizational productivity and contributes to the long-term performance and firm value.However, the literature has somewhat overlooked the effect of management control system in relation to leaders’ attention in managing R&D related activities and the ensuing R&D performance.This paper aims to discuss the possible influence of leaders’ attention and management control system as an information system for planning and controlling R&D process within small and medium enterprises context.It contributes to the control system literature by providing insights on scarce organizational resource, namely leaders’ attention.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia.
Uncontrolled Keywords:	Leaders’ attention, management control system, R&D performance, small-and-medium enterprises (SMEs)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	20 Mar 2016 02:13
Last Modified:	17 Apr 2016 03:00
URI:	https://repo.uum.edu.my/id/eprint/17592

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