Effects of using static and flexible budgets on process and product innovation
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidade de São Paulo
2021
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| _version_ | 1876426238966366208 |
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| author | Silvana Mannes |
| author_facet | Silvana Mannes |
| contents | Effects of using static and flexible budgets on process and product innovation Silvana Mannes Anderson Betti Frare Ilse Maria Beuren Administración y Contabilidad Static budget Flexible budget Process innovation Product innovation This study analyzes the effects of using static and flexible budgets on process and product innovation. A survey was conducted with managers of companies benefited by the Brazilian Law No. 11,196 of November 21, 2005, known as Lei do Bem (Law of Good), obtaining 133 valid answers. Partial least squares structural equation modeling was applied to test the hypotheses. Additionally, an importance-performance maps analysis was used. The results indicate a positive and significant relationship between both static and flexible budgets with process innovation and product innovation. Static budget exhibits greater importance toward process innovation, while flexible budget exhibits greater importance toward product innovation. Overall, the findings reinforce the complementarity of static and flexible budgets in relation to technological innovation. These results contribute to the literature on Management Control Systems, specifically on the usefulness of the budgets, in addition to practical contributions to management, as in the case of innovative companies benefited by the Law of Good. 2021 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235267639021 https://www.redalyc.org/journal/2352/235267639021/ https://www.redalyc.org/journal/2352/235267639021/html/ https://www.redalyc.org/journal/2352/235267639021/235267639021.epub https://www.redalyc.org/journal/2352/235267639021/movil 10.11606/issn.1982-6486.rco.2021.180829 en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Vol.15 |
| format | Artículo científico |
| id | redalyc_235267639021 |
| institution | Redalyc |
| language | en |
| publishDate | 2021 |
| publisher | Universidade de São Paulo |
| spellingShingle | Effects of using static and flexible budgets on process and product innovation Silvana Mannes Administración y Contabilidad Static budget Flexible budget Process innovation Product innovation Effects of using static and flexible budgets on process and product innovation Silvana Mannes Anderson Betti Frare Ilse Maria Beuren Administración y Contabilidad Static budget Flexible budget Process innovation Product innovation This study analyzes the effects of using static and flexible budgets on process and product innovation. A survey was conducted with managers of companies benefited by the Brazilian Law No. 11,196 of November 21, 2005, known as Lei do Bem (Law of Good), obtaining 133 valid answers. Partial least squares structural equation modeling was applied to test the hypotheses. Additionally, an importance-performance maps analysis was used. The results indicate a positive and significant relationship between both static and flexible budgets with process innovation and product innovation. Static budget exhibits greater importance toward process innovation, while flexible budget exhibits greater importance toward product innovation. Overall, the findings reinforce the complementarity of static and flexible budgets in relation to technological innovation. These results contribute to the literature on Management Control Systems, specifically on the usefulness of the budgets, in addition to practical contributions to management, as in the case of innovative companies benefited by the Law of Good. 2021 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235267639021 https://www.redalyc.org/journal/2352/235267639021/ https://www.redalyc.org/journal/2352/235267639021/html/ https://www.redalyc.org/journal/2352/235267639021/235267639021.epub https://www.redalyc.org/journal/2352/235267639021/movil 10.11606/issn.1982-6486.rco.2021.180829 en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Vol.15 |
| title | Effects of using static and flexible budgets on process and product innovation |
| topic | Administración y Contabilidad Static budget Flexible budget Process innovation Product innovation |
| url | https://www.redalyc.org/articulo.oa?id=235267639021 https://www.redalyc.org/journal/2352/235267639021/ https://www.redalyc.org/journal/2352/235267639021/html/ https://www.redalyc.org/journal/2352/235267639021/235267639021.epub https://www.redalyc.org/journal/2352/235267639021/movil |