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Shaping innovation portfolios: The effect of interactive and diagnostic control use on organizational politics and agility

Tobias Roeth et al.

Management Accounting Research2025https://doi.org/10.1016/j.mar.2025.100934article
AJG 3ABDC A*
Weight
0.48

Abstract

Innovation portfolio management (IPM) involves complex decision-making processes to achieve agility. However, although management control guides IPM, organizational politics often intersects with IPM. This study examines how management control moderates the relationship between organizational politics and IPM agility. Drawing on the literature on diagnostic and interactive control usage, we conducted a multiple-informant survey across 133 strategic business units. Results indicate that organizational politics are positively related with IPM agility, which, in turn, has a positive association with firm performance. Moreover, interactive IPM control use strengthens the effect of organizational politics on IPM agility, while diagnostic IPM control usage does not interact. Interestingly, the absence of interactive IPM control usage diminishes the effect of organizational politics on IPM agility. This research enhances understanding of how management control shapes the impact of politics on IPM agility and firm performance, contributing to both theoretical and practical domains.

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https://doi.org/https://doi.org/10.1016/j.mar.2025.100934

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@article{tobias2025,
  title        = {{Shaping innovation portfolios: The effect of interactive and diagnostic control use on organizational politics and agility}},
  author       = {Tobias Roeth et al.},
  journal      = {Management Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.mar.2025.100934},
}

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Evidence weight

0.48

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.41 × 0.4 = 0.16
M · momentum0.63 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.