Dit onderzoek biedt de mogelijkheid om een vervolgonderzoek te doen naar het modererend effect van transactionele omgevingsonzekerheid op de relatie tussen niet-financiële prestatiemaatstaven gebaseerd op innovatie en exploratieve innovaties. Dit vanwege sterk verbeterde resultaten die naar voren zijn gekomen bij de controle op de robuustheid. Het gehele model was niet significant, waardoor de resultaten ook niet significant zijn. Mogelijk heeft dit te maken met de hoeveelheid respondent. Een voorlopige onderzoeksvraag zou kunnen luiden: “In hoeverre beïnvloedt de transactionele omgevingsonzekerheid de relatie tussen niet-financiële prestatiemaatstaven gebaseerd op innovatie en explorerende innovaties?”. Verder kan gekeken worden welke van de drie factoren (klanten, leveranciers en concurrenten) het meeste effect hebben op het verband. Wat betreft een vervolgonderzoek is het raadzaam om een veel grotere steekproefgrootte te hanteren zodat de resultaten kunnen leiden tot betrouwbare en generaliseerbare onderzoeksresultaten. Ook is het raadzaam om een evenredige verdeling met betrekking tot het type sector te hanteren. Gezien het feit dat niet in alle sectoren zo gauw innovaties plaatsvinden, is het raadzaam om te focussen op sectoren waar de frequentie en/of omvang van de innovaties zeer hoog is. Hierdoor zou het mogelijk worden om onderlinge verschillen tussen deelnemers en mogelijke individuele verschillen in respons nader te onderzoeken.
Literatuurlijst
Abernethy, M.A., Bouwens, J. & L. van Lent (2004). Determinants of Control System Design in Divisionalized Firms. The Accounting Review, 79 (3), 545-570.
Abernethy, M. A. & P. Brownell (1997). Management Control Systems in Research and
Development Organizations: The role of Accounting, Behavior and Personnel Controls. Accounting Organizations and Society, 22, 233-248.
Abernathy, W. J. & K. Clark (1985). Innovation: Mapping the winds of creative destruction. Research Policy, 14 (3), 3-22.
Aghion, P. & J. Tirole (1994). The management of innovation. Quarterly Journal of Economics, 109, 1185–1209.
Ahuja, G. & C.M. Lampert (2001). Entrepreneurship in the large corporation: a longitudinal study of how established firms create breakthrough inventions. Strategic management journal, 22, 521-543.
Andersson, F., Freedman, M., Haltiwanger, J., Lane, J., & Shaw, K. (2009). Reaching for the stars: who pays for talent in innovative industries? Economic Journal, 119 (538), F308-F332.
Ansoff, I.H. & P.A. Sullivan (1993). Optimizing profitability in turbulent environments: a formula for strategic success. Long range planning, 26 (5), 11-23
Arvidsson, P. (2005). Styrning med belöningssystem. I: Samuelsson, A. (red.) Controllerhandboken. Stockholm: Teknikföretagen: Industrilitteratur, 135-171.
Baarda, D.B. & M.P.M. de Goede (2006). Basisboek Methoden en Technieken. Groningen/Houten: Wolters-Noordhoff.
Baker, G. P., Jensen, M. C. & K.J. Murphy (1988). Compensation and incentives: Practice vs. theory. Journal of Finance, 43 (3), 593-616.
Benner, M. J. & M. L. Tushman (2002). Process management and technological innovation: A longitudinal study of the photography and paint industries. Administrative Science Quarterly. 47 (4), 676–706.
Benner, M. J. & M. L. Tushman (2003). Exploitation, exploration, and process management: The productivity dilemma revisited. Academy of Management Review, 28 (2), 238–256.
Brashers, D. E. (2001). Communication and uncertainty management. Journal of Communication, 51, 477–497.
Burgelman, R. A. (1991). Intraorganizational ecology of strategy making and organizational adaptation: theory and field research. Organization Science. 2 (3), 239–262.
Bourgeois, L. J. (1985). Strategic goals, perceived uncertainty, and economic performance in volatile environments. Academy of Management Journal , 28, 548-573.
Bourgeois, L., & K. Eisenhardt (1988) Strategic decision processes in high velocity
environments: Four cases in the microcomputer industry. Management Science, 34, 816- 835.
Burns, T., & D.M. Stalker (1961). The management of innovation. London: Tavistock.
Bushman, R., Indjejikian, R. & A. Smith (1996). CEO compensation: The role of individual performance evaluation. Journal of Accounting and Economiscs, 21 (2), 161-193.
Chen, H.L. (2013). CEO Tenure, Independent Directors and Corporate Innovation. Journal of Applied Finance & Banking, 3 (5), 1792-6599.
Chenhall, R.H. (2003). Management control system design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127-168.
Christensen, C.M., Kaufman, S.P. & W.C. Shih (2008). Innovation killers, how financial tolls destroy your capacity to do new things. Harvard Business Review, 98-105.
Cools, E. & C.M. van Praag (2003). De essentie van prestatiemaatstaven. Economisch Statische Berichten, 88, 56.
Cooper, A.C. & D. Schendel (1976). Strategic responses to technological threats. Business Horizon, 19 (1), 61-69.
Covin, J.G. & D.P. Slevin (1989). Strategic management of small firms in hostile and benign environments. Strategic management journal, 10 (1), 75-87.
Daft, R. L. (1978). A Dual-core Model of Organizational Innovation. The Academy of Management
Journal, 21 (2), 193-210.
Danneels, E. (2002). The dynamics of product innovation and firm competences. Strategic Management Journal, 23 (12) 1095–1121.
Damanpour, F. (1991). Organizational innovation: A meta-analysis of effects of determinants and moderators. Academy of management journal, 34 (3), 555-590.
Damanpour, F. (1996). Organizational complexity and innovation: developing and testing multiple contingency models. Management science, 42 (5), 693-713.
Damanpour, F. & W.M. Evan (1984). Organizational Innovation and Performance: The Problem of Organizational Lag. Administrative Science Quarterly, 29 (3), 392-409.
Demorge.be (2013). Nokia deed zichzelf de das om door trage innovatie
(http://www.demorgen.be/dm/nl/5401/Multimedia/article/detail/1700303/2013/09/
06/Nokia-deed-zichzelf-de-das-om-door-trage-innovatie.dhtml).
Dess, G. G. & D.W. Beard (1984). Dimensions of organizational task environments. Administrative Science Quarterly, 29, 52-73.
Dewar, R. D. & J.E. Dutton (1986). The adoption of radical and incremental innovations: An empirical analysis. Management Science, 32, 1422-1433.
Downey, H.K. (1974). Perceived Uncertainty – Conceptual Frameworks and Research Instruments. Paper presented at the Thirty-fourth Annual Meeting, Academy of Management, Seattle, Washington.
Downey, H.K., Hellriegel, D. & J.W. Slocum (1975), Environmental uncertainty: the construct and its application. Administrative Science Quarterly, 20 (4), 613-629.
Duncan, R. (1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. Administrative Science Quarterly, 17 (3), 313-327.
Duncan, R. (1976). The ambidextrous organization: designing dual structures for innovation. in R. Kilman, L. Pondy en D. Slevin (eds), The Management of Organizational Design. New York: North Holland.
Eisenhardt, K. (1988). Agency and institutional explanations of compensation in retail sales. Academy of Management Journal, 31, 488-511.
Eisenhardt, K.M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14, 57-74.
El Hachhouchi, H. (2013). De impact van decentralisatie en incentives op de innovativiteit van business unit managers. Working paper, University of Amsterdam.
Emery, F.E. & E. Trist (1965). The causal texture of organizational environments. Human Relations, 18, 21-31.
Ethiraj, S. & D. Levinthal (2009). Hoping for A to Z while rewarding only A: complex organizations and multiple goals. Organization Science, 20 (1), 4–21.
Ettlie, J. E. & A.H. Rubenstein (1987). Firm Size and Product Innovation. Journal of Product Innovation Management, 4 (2), 89-108.
Ettlie, J. E., Bridges, W. P., & R.D. O'Keefe (1984). Organization strategy and structural differences for radical versus incremental innovation. Management Science, 30, 682-695.
Evan, W.M. & G. Black (1967). Innovation in business organizations: Some factors associated with success or failure. Journal of Business, 40, 519-530.
Faems, D., Van Looy, B. & K. Debackere (2005). Interorganizational Collaboration and
Innovation: Toward a Portfolio Approach. Journal of product Innovation Management, 22 (3), 238-250.
Fama, E. & M. Jensen (1983). Separation of ownership and control. Journal of Law and Economics. 26, 301-325.
Feltham, G. A. & J. Xie (1994). Performance measure congruity and diversity in multi-task principal-agent relations. The Accounting Review, 69, 429–453.
Freel, M.S. (2005). Perceived Environmental Uncertainty and Innovation in Small Firms. Small Business Economics, 25 (1), 49-64.
Galbraith, J.R. (1973). Designing Complex Organizations. Addison-Wesley Publishing Co., Reading, MA.
Gibbs, M., Merchant, K., van der Stede, W & M. Vargus (2004). Determinants and Effects of Subjectivity in Incentives. The Accounting Review, 79 (2), 409-436.
Grewal, R. & P. Tansuhaj (2001). Building organizational capabilities for managing economic crisis: the role of market orientation and strategic flexibility. The Journal of Marketing, 65 (2), 67-80.
Hartmann, F. G. H. (2000). The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society, 25, 451–482.
Hatch, M.J. (1997). Organisation Theory: Modern, Symbolic and Postmodern Perspectives. New York: Oxford University Press.
Helfat, C. E. & M.A. Peteraf (2009). Understanding dynamic capabilities: progress along a developmental path. Strategic Organization, 7 (1), 91–102.
Henri, J.F. (2006). Organizational culture and performance measurement systems, Accounting, Organizations and Society, 31, 77-103
Hirst, M. K. (1981). Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach. Tbe Accounting Review, 56 (4). 771-784.
Hirst, M. K. (1983). Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions. Journal of Accounting Research, 21 (2), 596-605.
Holmstrom, B. (1989). Agency Costs and Innovation. Journal of Economic Behavior & Organization, 12 (3), 305-327.
Hogendoorn, J.F. (2007). De impact van diversiteit van prestatiemaatstaven: Leidt subjectiviteit in de beoordeling door diversiteit tot een hogere jaarlijkse bonus voor een CEO? Working paper, University of Amsterdam.
Hoque, Z (2005): Linking environmental uncertainty tot non-financial performance measures and performance: a research note. The British Accounting Revieuw, 37, 471-481.
Hrebiniak, L.G. & C.C. Snow (1980). Research notes: Industry differences in environmental uncertainty and organizational characteristics related to uncertainty. Academy of Management Journal, 23 (4), 750-759.
Indjejikian, R.J. (1999). Performance evaluation and compensation research: An agency perspective. Accounting Horizons, 13 (2), 147-157.
Ittner, D.C., Larcker, D.F. & M.V. Rajan (1997). The Choice of performance Measures in Annual Bonus contracts. The Accounting Review, 72 (2), 231-255.
Ittner, C.D. & D.F. Larcker (1998). Are Nonfinancial Measures Leading Indicators of
Financial Performance? An Analysis of Customer Satisfaction. Journal of Accounting Research, 36, 1-35.
Ittner, C. D. & D.F. Larcker (2002). Determinants of Performance Measure Choices in Worker Incentive Plans. Journal of Labor Economics, 20, 58-90.
Jansen, J.J., Van Den Bosch, F. & H.W. Volberda (2005). Managing Potential and Realized Absorptive Capacity: How Do Organizational Antecedents Matter? Academy of Management Journal, 48, 999-1015.
Jansen, J.J., Van Den Bosch, F.A. & H.W. Volberda (2006). Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and en environmental moderators. Management Science, 52 (11), 1661-1674.
Jensen, M.C. & W.H. Meckling (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3 (4), 305-360.
Kaplan, R.S. & D.P. Norton (1992). The Balanced Scorecard Measures That Drive performance. Harvard Business Review, 70 (1), 71-79.
Kaplan, R.S. & D.P. Norton (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, January-February, 75-85.
Kaplan, R.S. & D.P. Norton (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting Horizon, 15 (1), 87–104.
Katila, R. & G. Ahuja (2002). Something old, something new: A longitudinal study of search behavior and new product introduction.Academy of management journal, 45 (6), 1183-1194.
Kimberly, J. R., & M. Evanisko (1981). Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. Academy of Management Journal, 24, 689 - 713.
Knight, F.H. (1921). Risk, Uncertainty and Profit, 1964 edition, New York: Augustus M. Kelley.
Knight, K. E. (1967). A descriptive model of the intra-firm innovation process. Journal of Business, 40, 478-496.
Khandwalla, P. (1977). The Design of Organizations. New York: Harcourt, Brace, Jovanovich.
Laffont, J.J. & D. Martimor (2002). The Theory of Incentives: The Principal-Agent Model. Oxford: Princeton University Press.
Lant, T.K. & S.J. Mezias (1992). An organizational learning model of convergence and reorientation. Organization Science, 3 (1), 47–71.
Laursen, K. & N. Foss (2003). New human resource management practices, complementarities, and the impact on innovation performance. Cambridge Journal of Economics, 27, 243–263.
Lawrence, P.R. & J.W. Lorsch (1967). Differentiation and integration in complex organizations. Administrative science quarterly, 12 (1), 1-47.
Lerner, J. & J. Wulf (2007). Innovation and Incentives: Evidence from Corporate R&D. The Review of Economics and Statistics, 89 (4), 634-644.
Levinthal, D. A. & J. G. March (1993). The myopia of learning. Strategic management journal. 14, 95–112.
Lohman, C., Fortuin, L. & M. Wouters (2004).Designing a performance measurement system: A case study. European Journal of Operational Research, 156 (2), 267-286.
March, J.G. (1991). Exploration and exploitation in organizational learning. Organization Science, 2 (1), 71-87.
McGinnis, M. & M. Ackelsberg (1983). Effective innovation management: Missing link in strategy planning. Journal of Business Strategy, 4 (1), 59-66.
McGrath, R. G. (1999). Falling forward: Real options reasoning and entrepreneurial failure. Academy of Management Review, 24, 13-30.
Merchant, K. A. (1989). Rewarding Results: Motivating Profit Center Managers. Boston, MA: Harvard Business School Press.
Merchant, K. (1998). Modern Management Control Systems: Text and Cases, Upper Saddle River, N.J.: Prentice Hall
Merchant, K., & W.A. van der Stede (2012). Management Control Systems: Performance Measurement, Evaluation and Incentives. Pearson Education, Harlow.
Merchant, K. A., Van der Stede, W. A. & L. Zheng (2003). Disciplinary constraints on the advancement of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society, 28 (2), 251–286.
Miles, R.E., Snow, C.C., Meyer A.D. & H.J. Coleman (1978). Organizational strategy, structure, and process. Academy of Management Journal, 3 (3), 546-562.
Miller, D. & P. Friesen (1978). Archetypes of strategy formulation. Management science, 24 (9), 921- 933.
Miller, D. & P. Friesen (1982). Innovation in Conservative and Entrepreneurial Firms: Two Models of Strategic Momentum. Strategic Management Journal, 3, 1–25.
Miller, D. & P. Friesen (1983). Strategy‐making and environment: The third link. Strategic Management Journal, 4 (3), 221-235.
Milliken, F. (1987). 'Three Types of Perceived Uncertainty about the Environment: State, Effect and Response Uncertainty', Academy of Management Review, 12, 133-143.
Mueller, V., Rosenbusch, N. & A, Bausch (2013). Success Patterns of Exploratory and
Exploitative Innovation: A Meta-Analysis of the Influence of Institutional Factors. Journal of Management, 39, 1606-1636.
Murphy, K. J. & P. Oyer (2003). Discretion in executive incentive contracts: Theory and evidence. Working paper, University of Southern California and Stanford University.
Moers, F. (2000). The role of performance measure characteristics in the design of incentive systems: An empirical analysis. Research Memoranda, Maastricht: METEOR, Maastricht Research School of Economics of Technology and Organization.
Molleman, E. & H. Timmerman (2003). Performance management when innovation and learning become critical performance indicators. Personnel Review, 32 (1), 93 – 113.
Myers, S. & D. Marquis (1969). Successful Industrial Innovation. Washington DC: National Science Foundation.
Neely, A.D., Adams, C. & M. Kennerley (2005) The Performance Prism: The Scorecard for Measuring and Managing Stakeholder Relationships. Hungarian Edition, Financial Times/Prentice Hall, London.
Özsomer, A., Calantone, R. & A. Di Benedetto (1997). What Makes Firms more Innovative? A Look at Organizational and Environmental Factors. Journal of Business and Industrial Marketing, 12, 400–416.
Quinn, R. E. & K.S. Cameron (1988). Paradox and Transformation: Toward a Theory of Change in Organization and Management. New York: Ballinger Publishing Co.
Rees, W. & C. Sutcliffe (1994). Quantitative non-financial information and income measures: the case of long term contracts. Journal of business finance & accounting, 21 (3), 331–347.
Russell, R. & C. Russell (1992). An Examination of the Effects of Organizational Norms,
Organizational Structure, and Environmental Uncertainty on Entrepreneurial Strategy. Journal of Management, 18 (4), 639–657.
Siggelkow, N. & D.A. Levinthal (2003). Temporarily divide to conquer: centralized, decentralized, and reintegrated organizational approaches to exploration and adaptation. Organization Science, 14 (6), 650–669.
Sharma, S. (2000). Managerial Interpretations and Organizational Context as Predictors of Corporate Choice of Environmental Strategy. Academy of Management journal, 43 (3), 681- 697.
Simons, R. (2000). Performance Measurement and Control Systems for Implementing Strategy Text and Cases: International Edition. Upper Saddle River: Prentice Hall.
Sorensen, J.B. & T.E. Stuart (2000). Aging, obsolescence and organizational innovation. Administrative science quarterly, 45, 81-112.
Spender, J. C. & E.H. Kessler (1995). Managing the uncertainties of innovation: extending Thompson (1967). Human Relations., 48 (1), 35–56.
Subramaniam, N. & L. Mia (2001). The relation between decentralized structure, budgetary participation and organizational commitment: the moderating role of managers' value orientation towards innovation. Accounting, Auditing & Accountability Journal, 14 (1), 12-29.
Sutcliffe, K., S. Sitkin & L. Browning (2000). Tailoring process management to situational
Requirements. in R. Cole and W. R. Scott (eds), The Quality Movement and Organization Theory. London: SAGE Publications.
Smart, C. & I. Vertinsky (1984). Strategy and the environment: a study of corporate responses to crises. Strategic Management Journal, 5, 199–213.
Tornatzky, L., Eveland, J., Boyland, M., Hertzner, M., Johnson, E., Roitman, D., et al. (1983). The processes of innovation: Analyzing the literature. Washington, DC: National Science Foundation.
Utterback, J.M. (1979). Environmental analysis and forecasting,” in Schendel, D.E and Hofer, C.W. (Eds). Strategic Management: A New View of Business Policy and Planning, Little, Brown & Co., Boston, MA.
Utterback, J.M. & W.J. Abernathy (1975). A dynamic model of process and product innovation. Omega, 3, 639-656.
Van der Ven, A. (1986). Central problems in the management of innovation. Management Science, 32 (5), 590-607.
Van der Stede, W.A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25 (6), 609-622.
Van Oirschot, R. (2003). Future management: De paradox van de beheersbare toekomst. Amsterdam: Uitgeverij Business Contact.
Wernerfelt, B. & A. Karani (1987). Competitive strategy under uncertainty. Strategic Management Journal, 8, 187-194.