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dc.contributor.authorBedford, David S.
dc.contributor.authorBisbe, Josep
dc.contributor.authorSweeney, Breda
dc.date.accessioned2019-06-10T10:44:49Z
dc.date.issued2018-06-21
dc.identifier.citationBedford, David S., Bisbe, Josep, & Sweeney, Breda. (2019). Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society, 72, 21-37. doi: https://doi.org/10.1016/j.aos.2018.05.010en_IE
dc.identifier.issn0361-3682
dc.identifier.urihttp://hdl.handle.net/10379/15219
dc.description.abstractThis study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into innovation ambidexterity outcomes (i.e., the achievement of both radical and incremental innovations). Drawing on paradox and organisational conflict literature, this study emphasises the role of cognitive conflict, generated by PMSs, in shaping the relationships between competence ambidexterity and innovation ambidexterity. Based on survey data from a sample of 90 Irish firms, our findings indicate that competence ambidexterity is associated with (a) the choice to have a balanced set of performance measures, and (b) the use of PMSs for frequent and intensive debate between top managers. Furthermore, the study reveals that these choices are interdependent, as they function as complements in generating cognitive conflict, which in turn drives the realisation of innovation ambidexterity outcomes. The results also show that cognitive conflict is not directly associated with the development of competence ambidexterity, but is instead generated through the conjoint action of a balanced PMS design and the use of PMSs for intensive debate. Overall, this study demonstrates the interdependent nature of choices concerning the design and use of PMSs, and the significant role of PMSs as generators of cognitive conflict in firms attempting to achieve ambidexterity. (C) 2018 Elsevier Ltd. All rights reserved.en_IE
dc.description.sponsorshipWe would also like to express our sincere thanks to management in organisations who participated in this study and to the Chartered Accountants Ireland Education Trust (OAmbidexMCS2014) and the Irish Research Council New Foundations Award for their support in funding this research.en_IE
dc.formatapplication/pdfen_IE
dc.language.isoenen_IE
dc.publisherElsevieren_IE
dc.relation.ispartofAccounting Organizations And Societyen
dc.subjectPerformance measurement systemsen_IE
dc.subjectCognitive conflicten_IE
dc.subjectAmbidexterityen_IE
dc.subjectMANAGEMENT CONTROL-SYSTEMSen_IE
dc.subjectSTRATEGIC DECISION-MAKINGen_IE
dc.subjectORGANIZATIONAL AMBIDEXTERITYen_IE
dc.subjectTASK CONFLICTen_IE
dc.subjectTECHNOLOGICAL-INNOVATIONen_IE
dc.subjectCONTEXTUAL AMBIDEXTERITYen_IE
dc.subjectPRODUCT INNOVATIONen_IE
dc.subjectEMPIRICAL-ANALYSISen_IE
dc.subjectMEDIATING ROLEen_IE
dc.subjectPIVOTAL ROLEen_IE
dc.titlePerformance measurement systems as generators of cognitive conflict in ambidextrous firmsen_IE
dc.typeArticleen_IE
dc.date.updated2019-06-08T11:35:53Z
dc.identifier.doi10.1016/j.aos.2018.05.010
dc.local.publishedsourcehttps://doi.org/10.1016/j.aos.2018.05.010en_IE
dc.description.peer-reviewedpeer-reviewed
dc.contributor.funderChartered Accountants Ireland Education Trusten_IE
dc.contributor.funderIrish Research Councilen_IE
dc.description.embargo2020-06-21
dc.internal.rssid15984842
dc.local.contactBreda Sweeney, Accountancy & Finance, Room 364, Cairnes Building, Nui Galway. 3815 Email: breda.sweeney@nuigalway.ie
dc.local.copyrightcheckedYes
dc.local.versionACCEPTED
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