Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Innovation typology in tourism

Innovation is a research topic with a broad tradition. However, learning processes, from which innovations emerge, and the dynamics of change and development have traditionally been studied in relation with the manufacturing sector. Moreover, the objects of study have been usually process and tangible product innovations. Although recently researchers have focused their attention in other sectors, more research on service innovation should be carried out. Furthermore, regarding innovation in tourism, there is a need to adapt generic theories to the tourism sector and to contribute with new ideas. In order to find out, which are the origins of innovation processes, it is necessary to look into two fundamental subjects that are inherent to innovation, which are learning and interaction. Both are closely related. The first appears to be an intrinsic condition of individuals. Moreover, it can also be identified in organizations. Thus, learning allows individuals as well as organizations to develop. However, learning and development is not possible without taking the environment into account. Hence, it is necessary that interactions take place between individuals, groups of individuals, organizations, etc. Furthermore, the concept of interaction implies the transfer of knowledge, which is the basis for innovations. The purposes of this master thesis are to study in detail several of these topics and to develop a conceptual framework for the research on innovation in tourism

Innovation, entrepreneurship and outsourcing: essays on the use of knowledge in business environments

Innovació, emprenedoria i subcontractació són els pilars temàtics de la present tesi doctoral. L'ús del coneixement per part de les empreses representa l'element comú d'aquestes temàtiques. Les evidències empíriques provenen principalment del món empresarial, però es complementen amb les del món acadèmic com a principal proveïdor de coneixement a la societat actual, la finalitat de la qual és crear riquesa i benestar socioeconòmic. L'objectiu principal d'aquesta tesi doctoral és contribuir a les diferents àrees de recerca. La primera, gestió de la innovació, més concretament innovació organitzativa, reflexionant sobre la seva importància i monitorització a través d'enquestes. Tot seguit, un exemple d'innovació organitzativa -treball en equip- s'analitza en profunditat, així com també els seus determinants. La segona, analitza el procés de transició d'una universitat tradicional cap a una universitat emprenedora, començant per la fase de disseny fins a l'actualitat contemplant la seva funcionalitat i eficiència en el marc de les institucions públiques de recerca d'Europa. I la tercera, descriu les barreres que les empreses han de fer front a l'hora de cooperar, en general, i amb universitats, en particular. La mateixa mostra d'empreses gasela també serveix per analitzar la decisió de fer-o-comprar. El resum d'aquests resultats, les conclusions, així com les futures línies de recerca finalitzen el treball.