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Category: ICAS 2015 Proceedings
Author: Mohammed Sami, Ahmadasri Alauddin
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The importance of research and development (R&D) is well documented in the innovation and accounting literature. R&D has vital implications on organizational productivity and contributes to the long-term performance and firm value. However, the literature has somewhat overlooked the effect of management control system in relation to leaders’ attention in managing R&D related activities and the ensuing R&D performance. This paper aims to discuss the possible influence of leaders’ attention and management control system as an information system for planning and controlling R&D process within small and medium enterprises context. It contributes to the control system literature by providing insights on scarce organizational resource, namely leaders’ attention.

Keywords: Leaders’ attention, management control system, R&D performance, small-and-medium enterprises (SMEs)

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