Purpose

The purpose of this paper is to analyze the influence of the use of different types of management controls (cost information, budget information, nonfinancial indicators and informal controls) on product innovation mediated by knowledge sharing and moderated by technological turbulence.

Design/methodology/approach

Partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis have been used in a sample of 142 Brazilian startups that are in the traction stage.

Findings

Informal controls and nonfinancial indicators are used for product innovation, while budget information and cost information have not been shown to be directly associated with product innovation. However, as technological turbulence increases, budget information becomes particularly relevant to the innovation process. Informal controls are directly related to knowledge sharing in the startups studied.

Practical implications

The results can be useful to managers of startups in the traction stage, as the research highlights different management controls and possible combinations that can be used to drive product innovation, in addition to highlighting the role of knowledge sharing in promoting innovation, especially in the context of technological turbulence.

Originality/value

The literature on management control systems (MCS) has challenged the traditional belief that their use is restricted to the entrepreneurial stance of startup companies. The study develops an understanding of how and under what conditions the presence of MCS supports innovation in startup companies, in particular, what types of management controls used by these companies impact product innovation.

中文翻译：

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在初创企业中使用管理控制和产品创新：知识共享和技术动荡的干预

目的

本文的目的是分析使用不同类型的管理控制（成本信息、预算信息、非财务指标和非正式控制）对知识共享和技术动荡调节的产品创新的影响。

设计/方法/途径

偏最小二乘结构方程建模和模糊集定性比较分析已用于 142 家处于牵引阶段的巴西初创公司的样本中。

发现

非正式控制和非财务指标用于产品创新，而预算信息和成本信息并未显示与产品创新直接相关。然而，随着技术动荡的增加，预算信息变得与创新过程特别相关。非正式控制与所研究的初创公司的知识共享直接相关。

实际影响

研究结果对处于牵引阶段的初创公司的管理者很有用，因为研究强调了不同的管理控制和可用于推动产品创新的可能组合，此外还强调了知识共享在促进创新方面的作用，尤其是在背景下的技术动荡。

原创性/价值

有关管理控制系统 (MCS) 的文献挑战了传统观念，即它们的使用仅限于初创公司的创业立场。该研究加深了对 MCS 的存在如何以及在什么条件下支持初创公司创新的理解，特别是这些公司使用的哪些类型的管理控制会影响产品创新。