تأثیر سیستم کنترل استراتژیک پیرس و رابینسون بر بهبود فضای کسبوکار با میانجیگری نوآوری محصول
محورهای موضوعی : مديريت تحقيق و توسعه
مسلم سلیمان پور
1
,
رضا نوروزی اجیرلو
2
,
حسن الوداری
3
1 - گروه مدیریت بازرگانی، دانشگاه پیام نور، تهران، ایران
2 - گروه مدیریت بازرگانی، دانشگاه پیام نور، تهران، ایران
3 - دانشگاه پیام نور
کلید واژه: سیستم کنترل, کنترل استراتژیک پیرس و رابینسون, بهبود فضای کسبوکار, نوآوری محصول,
چکیده مقاله :
رقابت فزاینده در محیط کسبوکار پویای کنونی، شرکتها را برای نوآوری دائمی تحتفشار قرار میدهد. توانایی ایجاد و مدیریت موفقیتآمیز یک فرآیند نوآوری دائمی به کیفیت تصمیمات اتخاذشده در مراحل متوالی آن بستگی دارد. سیستمهای کنترل استراتژیک مدیریت، مبنای تصمیمگیری مدیران می باشد. این مطالعه به بررسی پویایی سیستم کنترل استراتژیک پیرس و رابینسون ، نوآوری محصول و بهبود فضای کسبوکار میپردازد. در این پژوهش که بهعنوان پژوهشهای کاربردی و توصیفی از نوع همبستگی طبقهبندیشده است از پرسشنامه برای جمعآوری دادهها استفاده گردید. جامعه پژوهش شامل مدیران و کارشناسان و خبرگان صنعت لبنیاتی استان تهران بودند که تعداد 80 نفر به روش نمونهگیری هدفمند و در دسترس انتخاب شدند. تجزیهوتحلیل دادهها با نرمافزارSPSS23 و شیوه مدلسازی معادلات ساختاری نرمافزار(PLS SMART) انجام شد و نتایج برای آزمون مدل و بررسی فرضیهها مورداستفاده قرار گرفت. یافتهها نشان میدهد ارتباط مستقیم و معناداری بین مؤلفههای سیستم کنترل استراتژیک پیرس و رابینسون (کنترل مفروضات، کنترل اجر، نظارت راهبردی ، کنترل آگاهی ویژه، کنترل بودجهای، کنترل برنامههای کوتاهمدت و بررسی عوامل کلیدی موفقیت) با بهبود فضای کسبوکار در سطح معناداری 001/0 وجود دارد(707/0=B ). همچنین تأثیر مثبت متغیر میانجی نوآوری محصول بر بهبود فضای کسبوکار (440/0=B ) قابلتوجه است. سیستم کنترل استراتژیک پیرس و رابینسون ابزار قوی برای نوآوری محصول در شرکت های لبنیاتی و تضمینی برای بهبود فضای کسبوکار است.
Increasing competition in today's dynamic business environment puts pressure on companies to constantly innovate. The ability to successfully design and manage a continuous innovation process depends on the quality of the decisions made in successive phases. Strategic management control systems form the basis for managers' decision-making.This study examines the dynamics of Pearce and Robinson's strategic control system, product innovation and improvement of the business environment. In this research, which is categorized as applied and descriptive correlational type research, a questionnaire was used to collect data. The research community consisted of managers, experts and professionals of dairy industry in Tehran province, 80 of whom were selected through purposive and accessible sampling. Data analysis was performed using SPSS23 and PLS SMART software, and the results were used to test the model and verify the hypotheses.The results show a direct and significant relationship between the components of Pierce and Robinson's strategic control system (takeover control, performance control, strategic monitoring, special awareness control, budget control, short-term plan control and key success factors) and the improvement of the business environment at a significant level of 0.01 (B = 0.707). The positive effect of the mediating variable product innovation on the improvement of the business environment (B = 0.440) is also significant. Pearce and Robinson's strategic control system is an effective tool for product innovation in dairy companies and a guarantor for the improvement of the business environment.
1. Aleksandrova, O.A., & Gryn, V. (2021). IMPROVEMENT OF ACCOUNTING COSTS OF PRODUCTION AND FORMATION OF COST OF PRODUCTS. PROBLEMS OF SYSTEMIC APPROACH IN THE ECONOMY, vol. 1, no. 1, pp. 48–53, 2021, DOI: 10.32782/2520-2200/2021-5-8.
2. Ali, B., & Ramzan, M., Advantages and Disadvantages of Budgetary Control for the University of Baluchistan. JOURNAL OF RURAL DEVELOPMENT AND ADMINISTRATION, vol. 29, no. 1, pp. 107–115, 1997.
3. Alkhafaji, A., Talab, H. R., Flayyih, H. H., & Hussein, N. A. (2018). The impact of management control systems (MCS) on organizations performance a literature review. Journal of Economics and Administrative Sciences, vol. 105, no. 24, pp. 1–16, 2018.
4. Altheebeh, Z.A., & Sulaiman, M.T. Impact on Internal Control System According to Committee of Sponsoring Organizations (COSO) to Reduce Illegal Financial Transactions in Commercial Bank Listed in Amman Stock Exchange. International Review of Management and Business Research, vol. 5, no. 1, pp. 12–23, 2016.
5. Amali, L.N., Katili, M.R., Suhada, S., & Labuga, T.A. (2021). Business process monitoring system in supporting information technology governance. Bulletin of Electrical Engineering and Informatics, vol. 10, no. 5, pp. 2884–2891, 2021.
6. Bisbe, J., & Malagueño, R. How control systems influence product innovation processes: examining the role of entrepreneurial orientation. Accounting and Business Research, vol. 45, no. 3, pp. 356–386, 2015.
7. Del Carpio Gallegos, J.F., & Miralles, F. (2018). Impacto de las fuentes externas de conocimiento en la innovación de productos de empresas de baja y media baja intensidad tecnológica. Estudios Gerenciales, vol. 34, no. 149, pp. 435–444, 2018.
8. Espinosa, E.D., Junco, A., Ramos, F., & Uresti, J.A. , One step beyond: making B2B decisions with business activity monitoring and soccer. 2004 IEEE International Conference on Systems, Man and Cybernetics (IEEE Cat. No.04CH37583), Vol. 3, pp. 2084-2089, 2004.
9. FAGUNDES, C. M. C., de SOUZA, S. L. Q., & VEIGA, L. B. E. Cleaner production in the dairy industry: good practices in a dairy plant in the municipality of Valença–Rio and Janeiro, Brazil. Food Science and Technology, vol. 44, no. 1, pp. 1–7, 2024.
10. Filippini, L., & Martini, G. Strategic choice between process and product innovation under different competitive regimes. International Game Theory Review, vol. 12, no. 2, pp. 139–159, 2010.
11. Gandhi, P. A Manufacturing Execution System using Siemens' PC Based Automation Technology, vol. 1, no. 1, pp. 1–86, 2003.
12. Gil, M.J., & Marco, T.G. Un reflejo financiero de la innovación en productos y procesos de la industria Española, vol. 3, no. 1, pp. 1–42, 1995.
13. Görmen, M. Statistical Process Control (SPC) under the Quality Approach of Just In Time (JIT) Manufacturing Philosophie and an Application. İşletme Araştırmaları Dergisi, vol. 14, no. 1, pp. 646–670, 2022.
14. Guo, B., Paraskevopoulou, E., & Santamaría Sánchez, L. Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts. European Accounting Review, vol. 28, no. 1, pp. 671–712, 2018.
15. Habani, M.A., & Kamaruddin, S. (2021). The Influence of Strategic Leadership, Business Continuity Planning and Supply Chain Resilience on Organizational Performance: Instrument Validation. Business Management and Strategy, vol. 12, no. 2, pp. 228–237, 2021.
16. Hanaysha, J.R. The Importance of Product Innovation in Driving Brand Success: An Empirical Study on Automotive Industry. American Journal of Economics and Business Administration, vol. 8, no. 1, pp. 35–43, 2016.
17. Janaki, S., & Madhumali, R. The Impact of Budgetary Management Process on Organizational Performance: Special Reference to Small and Medium Enterprises in Hambantota District, Sri Lanka. Wayamba Journal of Management, vol. 12, no. 2, pp. 228–237, 2021.
18. Khayat, H.B. Place de l'Audit Interne et le Contrôle de Gestion dans la Performance, 2018.
19. Migus, I., & Hare, R. FORECASTING CURRENT ASSETS OF ENTERPRISES TO SUPPORT FINANCIAL AND ECONOMIC SECURITY AND PREVENT BANKRUPTCY. Smart economy, entrepreneurship and security, vol. 2, no. 1, pp. 29–37, 2024..(in Ukrainian)
20. Nurcahyanie, Y. D., Singgih, M. L., & Dewi, D. S. (2022). Implementing online product reviews and Muslim fashion innovation for resilience during the new normal in Indonesia. Sustainability, vol. 14, no. 4, pp. 1–20, 2022.
21. Ognjenović, K., & Branković, A. Factors with Significant Impact on Individual Employment Plans of Enterprises: A Short-Term Assessment Based on Data of the Serbian Economy, 120-128, 2010.
22. Pashaei, S., Golmohammadi, H. Enquêter sur l'impact de la gestion électronique de la relation client sur les capacités d'innovation des sites sportifs : le rôle modérateur du covid-19. Études de marketing sportif, vol. 4, no. 3, pp. 108–128, 2023.
23. Pearce, J. A., Robinson, R. B., & Subramanian, R. Strategic management: Formulation, implementation, and control. Columbus, OH: Irwin/McGraw-Hill, 2023.
24. Peteraf, M. (1993), “The cornerstones of competitive advantage: a resource-based view”, Strategic Management Journal, vol. 14, no. 3, pp. 179–191, 1993.
25. Pistoni, A.I., Arcari, A., & Gigliarano, C. Managerial control systems and innovation partnership success: an empirical analysis in Italian firms. European Journal of Innovation Management, vol. 27, no. 4, pp. 1082–1108, 2024.
26. Popescu, C.R., & Duháček Šebestová, J. Fiscally Responsible Businesses as a Result of COVID-19 Pandemic Shock. Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era, vol. 1, no. 1, pp. 161–192, 2022.
27. Prafitri, R. Creating Shared Value (CSV) in East Java, Indonesia: A critical analysis of CSV impacts on dairy farming communities. Murdoch Univ, vol. 1, no. 1, pp. 1–86, 2017.
28. Prajogo, D. I. The strategic fit between innovation strategies and business environment in delivering business performance. International journal of production Economics, vol. 171, no. 1, pp. 241–249, 2016.
29. Rahardja, U. (2023). Implementation of enterprise resource planning (erp) in indonesia to increase the significant impact of management control systems. APTISI Transactions on Management, vol. 7, no. 2, pp. 152–159, 2023.. DOI: https://doi.org/10.33050/atm.v7i2.1881
30. Rahman, M.S., Hossain, M.A., & Fattah, F.A. (2021). Does marketing analytics capability boost firms' competitive marketing performance in data-rich business environment? J. Enterp. Inf. Manag., vol. 35, no. 2, pp. 455–480, 2022.
31. Reis, V. C. D., & Nader, B. Performance indicators and their importance for effective short-term and operational mine planning. REM-International Engineering Journal, vol. 76, no. 1, pp. 101–107, 2023.
32. Ribeiro, A. C., Almeida, F. A. D., Medeiros, M. M., Miranda, B. R., Pinto, U. M., & Alves, V. F. (2023). Listeria monocytogenes: An inconvenient hurdle for the dairy industry. Dairy, 4(2), 316-344.
33. Sahraeian, R., Afshar, M. A., & Hosseini, S. M. H.. A bi-objective cold supply chain for perishable products considering quality aspects: a case study in Iran dairy sector. International Journal of Engineering Transactions B: Applications, vol. 35, no. 2, pp. 458–470, 2022.
34. Sarstedt, M., Ringle, C. M., & Hair, J. F. Partial least squares structural equation modeling. In Handbook of market research (pp. 587-632). Cham: Springer International Publishing, pp. 587–632, 2021.
35. Shrestha, S., Vosough Ahmadi, B., Barratt, A. S., Thomson, S. G., & Stott, A. W. (2018). Financial vulnerability of dairy farms challenged by Johne's disease to changes in farm payment support. Frontiers in Veterinary Science, vol. 5, no. 1, pp. 1–9, 2018.
36. Shu Zhang, M.F. “Investment in innovation and stock price behavior. Lessons from the U.S. Financial crisis: research findings”, Journal of Financial Management and Analysis, Vol. 28 No. 2, pp. 1-20, 2015.
37. Shupyk, S. M. (2021). Analysis of the environment of functioning of agricultural enterprises for milk production. ECONOMICS AND MANAGEMENT OF APC, 2021..(in Ukrainian)
38. Simons, R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School, Boston, MA, 1994.
39. Szutowski, D. The impact of management control systems on decision-making quality throughout the innovation process. An empirical analysis. Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, vol. 64, no. 6, pp. 182–195, 2020.
40. Tomkins, C. “Interdependencies, trust and information in relationships, alliances and networks”, Accounting, Organizations and Society, Vol. 26, pp. 161-191.
41. Troise, C., Corvello, V., Ghobadian, A., & O'Regan, N. How can SMEs successfully navigate VUCA environment: The role of agility in the digital transformation era. Technological Forecasting and Social Change, vol. 174, no. 1, pp. 1–24, 2022.
42. Truant, E., Crocco, E., Culasso, F., & Alshibani, S. Fifty years of management control systems research: a bibliometric review of the literature and research agenda. International Journal of Productivity and Performance Management Vol. ahead-of-print No. ahead-of-print, 2024.
43. venkataraman, S. (2019). Applying Marketing Intelligence to Improve Business Environment: Investigating Factors and Modeling , pp. 5–20, 2019.. Emerald Publishing Limited.
44. Wei, Q., Guo, H., Ling, Q., Nan, X., Wei, Y. C., & Wunsuk, P. (2023). The Impact of Entrepreneurship, Leadership, Business Characteristics, and Marketing Strategies on the SMEs Food Business's Performance in China. International Journal of Sociologies and Anthropologies Science Reviews, vol. 3, no. 4, pp. 141–150, 2023.
45. Xin, J. Y., Yeung, A. C., & Cheng, T. C. (2010). First to market: Is technological innovation in new product development profitable in health care industries?. International Journal of Production Economics, vol. 127, no. 1, pp. 129–135, 2010.