Management Control Systems: The use of the Stage-Gate Process in an environment of innovation

Authors

  • Miguel Gil Robles Escuela de Negocios Departamento de Contabilidad y Finanzas Tecnológico de Monterrey

DOI:

https://doi.org/10.18800/contabilidad.201701005

Keywords:

Management control system, stage-gate process, innovation

Abstract

The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.

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Author Biography

  • Miguel Gil Robles, Escuela de Negocios Departamento de Contabilidad y Finanzas Tecnológico de Monterrey

    Doctorando en Contabilidad y Finanzas por la Universidad de Manchester. Maestría en Finanzas y licenciatura en Contabilidad Pública y Finanzas por el Tecnológico de Monterrey. Docente de la misma insttución, campus Guadalajara en la Escuela de Negocios en el Departamento de Contabilidad y Finanzas.

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Published

22-08-2018

Issue

Vol. 13 No. 25 (2018)

Section

Administration

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Management Control Systems: The use of the Stage-Gate Process in an environment of innovation. (2018). Contabilidad Y Negocios, 13(25), 70-81. https://doi.org/10.18800/contabilidad.201701005