Management Control Systems, Decision-Making, and Innovation Development The CDI Model

Previous research only produced fragmentary evidence on the intercon�nections between management control systems, decision-making quality, and innovation systems. While each of these concepts was extensively studied in isolation, or in relation to one of the remaining two, few, if any, attempts were made to link all three within a single consistent frame�work. The present chapter responds to this research gap and answers the following research question: what are the relationships between the man�agement control system, decision-making quality, and innovation sys�tem efficiency? This serves the achievement of the main purpose of this book, which is to create a model representation of relationships between management control systems, decision-making quality, and innovation system efficienc