The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We conducted an empirical study in 108 large industrial enterprises, which have research and development departments. The results show that there is a positive relationship between TC functionality and product innovation in terms of product newness and innovation rate. A direct effect of the quality of IS information on product innovation was not established but rather it was found that the positive association between the functionality of TC and product innovation is stronger in firms that provide IS information of higher quality as compared to firms that provide IS information of lower quality.

中文翻译：

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探索目标成本核算功能与产品创新之间的关系：信息系统的作用

管理控制实践在产品创新中的作用是管理控制文献中非常关注的一个主题。本研究探讨了目标成本核算 (TC) 功能、信息系统质量 (IS) 和产品创新之间的关系。我们对108家设有研发部门的大型工业企业进行了实证研究。结果表明，在产品新度和创新率方面，TC功能与产品创新之间存在正相关关系。