Moreover, although scholars generally agree that innovation
contributes to firm performance and that the
understanding of innovation and control issues requires
a unit of analysis other than the organizational level (e.g.
Davila et al., 2009b), there are few accounting studies that
have investigated the relevance of MCSs in project environments
(Chenhall, 2008). In projects resembling temporary
matrix organizations that draw on resources from many
functions and are characterized by a high level of uncertainty
(Tatikonda and Rosenthal, 2000a), project managers
may face issues managing the dynamics of their project
teams. That is because innovation and development require
a high degree of flexibility in the structural and communication
processes