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Benedikt Müller-Stewens
Title
Dr.
Last Name
Müller-Stewens
First name
Benedikt
Email
benedikt.mueller-stewens@unisg.ch
Phone
071 224 7413
Now showing
1 - 10 of 20
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PublicationEffective accounting processes: the role of formal and informal controlsType: journal articleJournal: Journal of Management Control
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PublicationThe role of diagnostic and interactive control uses in innovation( 2019)
;Widener, Sally K.Steinmann, Jan-ChristophType: journal articleJournal: Accounting, Organizations and SocietyScopus© Citations 53 -
PublicationPerformance in new product development: A comprehensive framework, current trends, and research directionsNew product development (NPD) is critical for a firm’s competitive advantage. Since the early 1980s, NPD research has steadily increased and has defined successful practices. However, owing to this research field’s fragmentedness, there is ambiguity about what successful NPD looks like. Evidence of the effective design of management control systems (MCS) concerning NPD performance is inconclusive and calls for comprehensive analysis. Yet, there is no holistic framework that covers promising practices and structures. Drawing on a body of 284 article publications, we inductively develop a framework with nine clusters that, taken together, make up NPD performance. These are grouped addressing firm-external and firm-internal phenomena, for instance, cooperation, expertise, and the NPD process. We populate each cluster with variables that are proposed to drive performance, and derive current research trends and paths for future research on NPD. The review makes two contributions to the literature and one to practice. First, the comprehensive framework of NPD performance drivers supports the adjustment of prior general MCS design implications to specific NPD settings. Second, the inductive approach sets this review apart from prior reviews of NPD performance by proposing a holistic framework that is neither biased in a domain, nor in a pre-defined structure. Third, firms will benefit from the framework, because it helps to customize the MCS such that firms can comprehensively evaluate their NPD activities and can enhance performance.Type: journal articleJournal: Journal of Management ControlVolume: 28Issue: 2
Scopus© Citations 12 -
PublicationBegriff und Kontextabhängigkeit von Management ControlType: journal articleJournal: Controlling : Zeitschrift für erfolgsorientierte UnternehmenssteuerungVolume: 29Issue: 6
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PublicationZwei Schlagwörter im Controlling: Der Unterschied und Zusammenhang zwischen Effektivität und EffizienzType: journal articleJournal: Controlling : Zeitschrift für erfolgsorientierte UnternehmenssteuerungVolume: 29Issue: 1
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PublicationEffective accounting processes: The role of formal and informal controls( 2017-03-09)Type: conference paper
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PublicationEffective accounting processes: The role of formal and informal controls( 2017-09-15)Type: conference paper
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PublicationThe Role of Controls in Innovation: An Examination of Diagnostic Use, Interactive Use, and the Control Combination( 2017)
;Widener, Sally K. ;Steinmann, Jan-ChristophType: conference paper -
PublicationThe role of information processing in the control-innovation relationship: A cross-cultural investigation( 2017)
;Steinmann, Jan-ChristophType: conference paper