ror.org/03x1zq178
Abstracts
Abstract
This study develops and tests a model to assess the impact of the ambidextrous management control that refers to a balance between interactive management control system (iMCS) and diagnostic management control (dMCS) on ambidextrous innovation. Our results, based on data collected from 232 senior managers in the context of French companies, indicate that iMCS promotes exploratory innovation, while dMCS has a positive and significant influence on exploitative innovation. Data analysis revealed also that the ambidextrous MCS conducts to ambidextrous innovation. Furthermore, our results show that transformational leadership moderates the relationship between iMCS and exploratory innovation, while transactional leadership moderates the link between dMCS and exploitative innovation. Finally, our findings revealed that ambidextrous leadership reinforces the link between ambidextrous MCS and ambidextrous innovation.
Keywords:
- diagnostic management control,
- interactive management control,
- innovation ambidexterity,
- ambidextrous leadership,
- ambidextrous control
Résumé
Cette étude développe et teste un modèle pour évaluer l’impact d’un système de contrôle de gestion ambidextre, conjuguant contrôle interactif (iMCS) et contrôle diagnostic (dMCS), sur l’innovation ambidextre. Nos résultats, basés sur des données recueillies auprès de 232 seniors managers dans le contexte des entreprises françaises, indiquent que le contrôle de gestion interactif favorise l’innovation exploratoire, tandis que le contrôle de gestion diagnostic a une influence positive et significative sur l’innovation d’exploitation. L’analyse des données a également révélé que le système de contrôle de gestion ambidextre optimise l’innovation ambidextre. En outre, nos résultats montrent que le leadership transformationnel modère la relation entre le contrôle de gestion interactif et l’innovation d’exploration, tandis que le leadership transactionnel modère l’impact du contrôle de gestion diagnostic sur l’innovation d’exploitation. Enfin, nos résultats ont révélé que le leadership ambidextre renforce les liens entre le contrôle de gestion et l’innovation ambidextres.
Mots-clés :
- contrôle de gestion diagnostic,
- contrôle de gestion interactif,
- innovation ambidextre,
- leadership ambidextre,
- contrôle ambidextre
Resumen
Este estudio desarrolla y prueba un modelo para evaluar el impacto del control de gestión ambidiestro que se refiere a un equilibrio entre el sistema de control de gestión interactivo (iMCS) y el control de gestión de diagnóstico (dMCS) en la innovación ambidiestra. Nuestros resultados, basados en datos recopilados de 232 altos directivos en el contexto de empresas francesas, indican que iMCS promueve la innovación exploratoria, mientras que dMCS tiene una influencia positiva y significativa en la innovación explotativa. El análisis de datos reveló también que el MCS ambidiestro conduce a la innovación ambidiestra. Además, nuestros resultados muestran que el liderazgo transformacional modera la relación entre iMCS y la innovación exploratoria, mientras que el liderazgo transaccional modera el vínculo entre dMCS y la innovación explotativa. Finalmente, nuestros hallazgos revelaron que el liderazgo ambidiestro refuerza el vínculo entre MCS ambidiestro y la innovación ambidiestra.
Palabras clave:
- control de gestión de diagnóstico,
- control de gestión interactivo,
- innovación ambidiestra,
- liderazgo ambidiestro,
- control ambidiestro
Appendices
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