||The crucial relevance of innovations for prosperity and social welfare is widely accepted and succeeding in the recent societal challenges reasonably requires new knowledge, processes and products. Within this context management control systems have a two-fold role: firstly, management control systems might be regarded as institutional arrangements that are intended to facilitate, direct, control and evaluate managerial decision-making – and, as this might enforce or impede innovations. Secondly, management control systems on their part might be regarded as a conglomerate of organizational knowledge and technologies which can be subject of innovations and adaptation.
The track addresses the second aspect and, in a broad sense, is directed towards the following questions:
• Which factors drive innovation and adaptation of management control systems?
• Do typical trajectories of adaptations of management control systems exist?
• Do major organizational and IT-based changes (co-operations, analytical orientation etc.) affect change in management control systems?
• How are innovations and adaptations of management control systems implemented?