Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 27, 2016 erstellt
Beschreibung:
This paper discusses how cost affects Management Control System (MCS) choices and effectiveness in creative contexts from a cost and benefit of information approach. We used Tessier and Otley’s (2012) conceptual development of Simons Levers’ control framework to propose an overhead cost allocation in a fashion textile company’s design department. This is a two-step action study. First, we analyse historic new design data using social network analysis software to introduce the concept of innovation maps or family design maps (designs networks). Second, we apply an allocation methodology based on these families’ costs. Several problems regarding an absence of data and the quality of data resulted in that some families were wrong defined, but the cost model was implemented with appropriate data fixing and data recording. This is an illustration of the importance of technical controls, which affect employee perceptions to induce a negative attitude. Typically, diagnostic versus interactive data or rewards versus punishments in terms of the use of controls are more often discussed by scholars that quality of data