The Use of Financial and Nonfinancial Measures within Innovation Management Control: Experience and Research

Žižlavský, Ondřej

The Use of Financial and Nonfinancial Measures within Innovation Management Control: Experience and Research

Files

2016ES.PDF(559.35 KB)

Date

2016-12-30

Authors

Žižlavský, Ondřej

Publisher

Centre of Sociological Research

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Abstract

The paper deals with issue of innovation performance measurement and management control and takes as its starting point the current state of affairs and the specific conditions arising from today’s business environment. Based on findings from long-term empirical research carried out under the auspices of the Faculty of Business and Management Brno University of Technology and Czech Scientific Foundation it provides an overview of the issues of innovation performance measurement and management control. On the basis of desk-based research and empirical studies, a management control system approach to innovation performance measurement suitable for the Czech business environment called the Innovation Scorecard is being proposed.
Článek se zabývá problematikou controllingu inovačních aktivit. Vychází ze současného stavu a ze specifických podmínek, jež přináší dnešní podnikatelské prostředí. Na základě výsledků sekundárního i primárního výzkumu je navržen koncepční rámec controllingu inovací – Innovation Scorecard, který se jeví jako vhodný pro české podnikatelské prostředí.

Keywords

Finanční ukazatele, nefinanční ukazatele, controlling, inovační scorecard, Financial measures, nonfinancial measures, management control, innovation scorecard

Citation

Economics and Sociology. 2016, vol. 9, issue 4, p. 41-63.
http://www.economics-sociology.eu/?444,en_the-use-of-financial-and-nonfinancial-measures-within-innovation-management-control-experience-and-research

Document type

Peer-reviewed

Document version

Published version

Language of document

en