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本研究从组织控制的控制与创新双重角色这一内在本质切入,阐释了战略控制与财务控制的内在依赖性,构建了以组织文化为调节变量的战略控制与财务控制的交互作用对企业不同创新路径影响的概念模型。通过对170家企业的问卷调研,应用层次回归分析发现:(1)强调战略控制的企业倾向于选择自主创新,而强调财务控制的企业倾向于选择合作创新;(2)战略控制与财务控制的交互作用正向影响企业自主创新,负向影响企业合作创新;(3)集体主义文化能够强化战略控制与财务控制的交互作用对企业自主创新路径的正向影响,个人主义文化能够削弱战略控制与财务控制的交互作用对企业合作创新路径的负向影响。
This study, from the intrinsic nature of dual role of control and innovation as organizational control, explains the inherent dependence of strategic control and financial control, constructs the interaction between strategic control and financial control with organizational culture as a control variable, Conceptual model of path impact. Through the questionnaire survey of 170 enterprises, the application of the level regression analysis found that: (1) enterprises that emphasize strategic control tend to choose independent innovation, while those that emphasize financial control tend to choose cooperative innovation; (2) strategic control and financial control (3) Collectivism can strengthen the positive influence of the interaction between strategic control and financial control on the path of independent innovation, and individualism culture can weaken the strategic control and The Negative Impact of the Interaction of Financial Control on the Ways of Cooperative Innovation in Enterprises.