Impact of adopting the Innovation Management Support Center Program on management control practices

• Main Authors: Iago França Lopes, Vanderlei dos Santos, Ilse Maria Beuren
• Format: Article
• Language: Spanish
• Published: Pontificia Universidad Católica del Perú 2016-03-01
• Series: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
• Subjects: Programa de Núcleos de Apoio à Gestão da Inovação; práticas de controle gerencial; controles operacionais; métodos de custeio; instrumentos gerenciais
• Online Access: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/16433

The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovation systems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices.