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Performance measure use and product innovation in R&D teams: The role of leadership style

Nina Detzen & F.H.M. Verbeeten

Management Accounting Research2025https://doi.org/10.1016/j.mar.2025.100932article
AJG 3ABDC A*
Weight
0.41

Abstract

Manufacturing firms frequently rely on R&D teams for product innovation, and generally use performance measures to guide team decision making and to motivate R&D team members. We argue that it depends upon leadership style whether the use of performance measures affects product innovativeness in R&D teams. If the project leader uses performance measures to guide R&D team member efforts and displays a consideration leadership style that integrates their suggestions in decision making and helps team members internalise the objectives underlying the performance measures to align these with individual contributions, product innovativeness can be improved. We test our hypotheses based on survey responses of 150 R&D team members. We find no evidence for a direct association of the use of performance measures with product innovativeness. As expected, a consideration leadership style positively moderates the impact of all considered uses of performance measures (for attention focusing, strategic decision making and evaluation) on product innovativeness.

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https://doi.org/https://doi.org/10.1016/j.mar.2025.100932

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@article{nina2025,
  title        = {{Performance measure use and product innovation in R&D teams: The role of leadership style}},
  author       = {Nina Detzen & F.H.M. Verbeeten},
  journal      = {Management Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.mar.2025.100932},
}

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Evidence weight

0.41

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

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
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.