How do Management Controls (MCs) mediate and stimulate creative co-creation processes like new product development (NPD)?<\/p>\n
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We address this question in our paper entitled \u201cThe Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity<\/strong>\u201d which has recently been published in European Accounting Review.<\/p>\n <\/p>\n Drawing on a field study of a German manufacturer undergoing a tremendous restructuring of its NPD process and adopting a knowledge codification perspective, we demonstrate how actors create multiple MCs that open different \u2018spaces\u2019 serving distinctive functions, while also being interrelated in the creative co-creation process of NPD.<\/p>\n <\/p>\n A \u2018core MC<\/strong>\u2019 creates space for recognizing, localizing, and developing new connections between items of knowledge, culminating in a new shared understanding of NPD, i.e., a synthesis<\/strong><\/p>\n <\/p>\n A \u2018supplementary MC<\/strong>\u2019 stimulates actions and interactions on the micro-level that can challenge existing knowledge structures and cause-and-effect relationships, potentially resulting in the creation of an antithesis<\/strong>.<\/p>\n <\/p>\n