The Multiplicity of Controls and the Making of Innovation

Posted: 23 Jan 2009

See all articles by Silvana Revellino

Silvana Revellino

Copenhagen Business School - Department of Operations Management

Jan Mouritsen

Copenhagen Business School - Department of Operations Management

Date Written: January 21, 2009

Abstract

This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are mediated by unique sets of technologies of control. In this process not only the innovation but also the other ingredients change and adapt. This thesis is drawn from the case of Italian Autostrade's innovation "Telepass" which was an automatic toll collection devise developed to make traffic fast, safe and fluid. Throughout its development it had to pass trials of technology, the network of cooperating firms, the user, the organisation, and in this process it not only developed itself, it also transformed Autostrade and required additional innovations. The set of controls included elements of budgetary planning, strategic vision, productivity, user satisfaction, productivity and highly pointed targets. This multiplicity of controls changed and adapted to the innovation. The controls were part of the innovation more than an external device to make it transparent. They engaged the individual trials and changed from trial to trial. Rather than responding primarily to the strategic context and the uncertainties around the innovation, controls are involved more in trials around specific challenges to the development of innovation.

Keywords: Control, innovation

Suggested Citation

Revellino, Silvana and Mouritsen, Jan, The Multiplicity of Controls and the Making of Innovation (January 21, 2009). European Accounting Review, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1331137

Silvana Revellino (Contact Author)

Copenhagen Business School - Department of Operations Management ( email )

Solbjerg Plads 3,
Frederiksberg, 2000 DK
Denmark
+45 3815 2461 (Phone)

Jan Mouritsen

Copenhagen Business School - Department of Operations Management ( email )

Solbjerg Plads 3
Department of Operations Management
DK - 2000 Frederiksberg
Denmark
+45 38 15 24 20 (Phone)
+45 38 15 24 01 (Fax)

HOME PAGE: http://www.cbs.dk/staff/jan.mouritsen

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