اثر میانجی و تعدیل کننده بین المللی شدن در رابطه بین سیستم های کنترل مدیریت و تعهد به نوآوری

The accounting literature reveals contradictory results when the effect that the different uses of management control systems (MCS) have on innovation has been evaluated. Following the theoretical framework established by Simons (1995), this paper test the direct, mediating, and moderating influences that internationalization has on the relationship between an interactive use of MCS and businesses’ commitment to innovation. Taking a sample of 231 organizations in the Spanish food sector, the results obtained reveal no direct relationship between using the set of MCS tools interactively and commitment to innovation. Similarly, no mediating relationship between MCS use and internationalization is found. In addition, results indicate an absence of moderating effects when the MCS are used interactively between internationalization and commitment to innovation.