Research and development alliances and accounting

Article Abstract:

R&D accounting in the UK has not received wide attention because it does not involve any fiscal incentive and disclosure of R&D spending was not required until 1989. A look at the accounting methods used in R&D alliances shows that large amounts may be involved and that extensive organizational and strategic implications may emerge from accounting. Accounting is complicated because management, technical, financial and legal complexities may arise. More research on R&D accounting is needed to address the scarcity of papers on this subject.

Industrial research, Accounting and auditing, Strategic alliances (Business)

---

Technology investment and management accounting practice

Article Abstract:

Recent research has looked at the impact of management accounting practices on decisions about investment in new technology. It was found that many sensitive issues are involved in such decisions. Within this context, a company's management accounting system has only a limited role to play in the decision-making process. It is now time to look at ways of promoting the design of management accounting systems which are directly relevant to the information required for new technology investment decisions.

Research, Managerial accounting

---

Connection/disconnection: theory and practice in organization control

Article Abstract:

Management theory has assumed connections either through shared meanings and interrelationships or through variables. It is suggested that literature on organizational control could benefit by focusing on 'disconnections', which appear to be central to the understanding of everyday organizational control, rather than 'connections', upon which current organizational researchers depend. The restructuring of control narratives could lead to more understanding of the practicalities of organization control.

Social aspects, Management, Business enterprises, Corporate culture

Similar abstracts:

• Abstracts: Parallelism in information production: moral hazard and relative performanceevaluations. Monitoring an input-output model for production. I. the control charts
• Abstracts: Diversified mentoring relationships in organizations: a power perspective. Mentoring alternatives: the role of peer relationships in career development
• Abstracts: Valuing tactical and strategic flexibility. Management accounting for the new manufacturing environment. Small firms, advanced manufacturing technology, and flexibility
• Abstracts: Partnership toward improvement. An empirical study of the impact of e-business technologies on organizational collaboration and performance
• Abstracts: Model portfolios: recent developments. Selection for growth and income: Wells Fargo (WFC-36.01)

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.