Year: 2024
Type: article
Abstract: This study examines the implementation of budgeting aligned with product innovation in a telecommunications company. It is a qualitative and descriptive research conducted through a case study in a large Brazilian company in the telecommunications sector. Data were collected and analyzed through semi-structured interviews, documents, and observations, adopting the framework of Chenhall and Langfield-Smith (1999) and focusing on the budget as an instrument of administrative innovation. The results indicate that one of the main triggers for budget implementation is radical product innovation, due to its impact on revenue, investments, and enhanced control. The evidence highlights the budget implementation process as a managerial tool contributing to innovation. This research contributes to managerial literature by exploring the connections between formal controls and innovation, which present ambiguous results in the literature, while demonstrating that budgetary interactions can foster radical product innovations.
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407750091