Management Control Systems, Decision-Making, and Innovation Development : The CDI Model book cover
1st Edition

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

ISBN 9781032103723
Published October 4, 2021 by Routledge
356 Pages 35 B/W Illustrations

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Book Description

The systematic approach to innovation development today is one of the world’s most prominent scientific fields, and with good reason. When applied correctly, such system produces regular outcomes, which consistently drive lasting competitive advantage. Unfortunately, as much as it is beneficial, the orchestration of an undisturbed flow of multiple complex, dynamic, and flexible innovation development processes is structurally demanding.

In this book, a recognised innovation management specialist sets the record straight, offering a comprehensive approach to the improvement of innovation efficiency with the use of management control system. Unlike other books on the subject, it proposes original representation – the CDI model – of the relationships between management control system, decision-making quality, and innovation system efficiency and explains why management control is fundamental to innovation management. In addition to that, inside the reader will find several original developments. These include: the info-deficiency (I-D) model, depicting the various parameters hindering decision-making in innovation development; the product innovation development (PID) system, offering the original function-based approach to innovation management; and the composite innovation index – specially designed tool intended to evaluate the efficiency of an innovation development system.

It will be of interest to researchers, academics, practitioners, and advanced students in the fields of management, strategy, and innovation.

Chapter 4 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at

Table of Contents

1. Management control systems 2. Decision-making 3. Innovation development 4. The control-decision-innovation (CDI) model 5. Empirical research methods 6. Empirical study results and discussion

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Dawid Szutowski is Assistant Professor in the Department of Controlling, Financial Analysis and Valuation at Poznań University of Economics and Business, Poland.