Abstract
ABSTRACT Research examining management accounting and control systems (MACS) and innovativeness is growing. Traditionally MACS have been considered to hinder innovation activities because they would eliminate freedom and flexibility innovations require. Recent studies however suggest that also a positive relation can be assumed and therefore MACS promote innovativeness. This paper presents a systematic literature review regarding MACS and innovation and investigates (1) if management accounting and control systems may help or hinder innovation output, (2) if these systems influence innovation performance and (3) by what factors this relation is moderated. Keywords Management Accounting; Management Control; Innovation; Literature Review
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