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The role of management control systems in the relationship between leaders’ attention and research and development performance in SMEs


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: http://repo.uum.edu.my/id/eprint/17592

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