... congruence. Management control systems Open innovation Strategic change Innovation activities Goal congruence Closed innovation A stream of management accounting research has sought to understand the role that management control systems (MCS) [ 1 ] play in strategic change [ 2 ] (Abernethy...

.... Findings The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product...