Los sistemas de contabilidad y control de gestión como inductores de organizaciones ambidiestras

Referencias bibliográficas

• AECA(2001). Gestión Estratégica de Costes. Documento 23 de Principios de Contabilidad de Gestión. Ponentes: J. Álvarez, E. Castelló y F.Navarro. AECA, Madrid.
• AECA(2006). El Control de Gestión en las Empresas Descentralizadas.Documento 32 de Principios de Contabilidad de Gestión. Ponente:P.Soldevila. AECA, Madrid.
• Bisbe, J. y Otley, D.(2004). “The effects of the interactive use of ma-nagement control systems on product innovation”. Accounting, Organizations and Society 29(8), pp. 709-737.
• Bouwens, J.; Abernethy, M.A.(2000). “The consequences of customization on management accounting system design”. Accounting, Organizations and Society 25(3), pp. 221-241.
• Damanpour, F.(1991) “Organizational innovation: a meta-analysis ofeffects of determinants and moderators”. Academy of ManagementJournal.34(3), pp. 555–590.
• Davila, A.; Foster, G.; Oyon, D.(2009). “Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities”. European Accounting Review 18(2), pp. 281-311.
• Dunk, A.S.(2011). “Product innovation, budgetary control, and the financial performance of firms”. The British Accounting Review43(2),pp. 102-111.
• McCarthy, I.P.; Gordon, B.R.(2011). “Achieving contextual ambidexterity in R&D organizations: a management control system approach”.R&D Management41, pp. 240-258.
• O’Reilly III, C.A.; Tushman. M.L.(2004). “The ambidextrous organization”. Harvard Business Review82(April), pp. 74–81.
• Pisano, G.; Teece, D.J.(2007). “How to Capture Value from Innovation: Shaping Intellectual Property and Industry Architecture”. CaliforniaManagement Review 50(1), pp. 278-296.
• Simons, R.(1995). Levers of control: How managers use innovativecontrol systems to drive strategic renewal. Harvard Business SchoolPress, Boston.