IDEAS home Printed from https://ideas.repec.org/r/wly/coacre/v4y1988i2p568-581.html

An empirical analysis of the expenditure budget in research and development

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
  2. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  3. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
  4. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
  5. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
  6. Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
  7. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2018. "Constructing servitization strategies. Accounting information in supporting NPD processes," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 53-81.
  8. Jacob G. Birnberg, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 582-587, March.
  9. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
  10. Franco Cescon & Luca Grassetti, 2021. "Financial control and business strategy in start-up companies: An empirical analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 189-214.
  11. John H. Waterhouse, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 588-594, March.
  12. Sara Barsanti & Silvia Giovanelli & Sabina Nuti, 2014. "Come valutare la ricerca nelle Aziende Ospedaliero-Universitarie? Metodi e proposte operative," MECOSAN, FrancoAngeli Editore, vol. 2014(90), pages 9-32.
  13. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  14. Alan S. Dunk & Alan Kilgore, 2004. "Financial factors in R&D budget setting: the impact of interfunctional market coordination, strategic alliances, and the nature of competition," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 123-138, July.
  15. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
  16. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
  17. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
  18. Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & Ripoll-Feliú, Vicente M. & Gonzalez-Sanchez, María Beatriz, 2013. "El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 53-65.
  19. Dunk, Alan S., 2011. "Product innovation, budgetary control, and the financial performance of firms," The British Accounting Review, Elsevier, vol. 43(2), pages 102-111.
  20. Jonathan Gay & Scott B. Jackson & Nicholas Seybert, 2025. "Seductive Language for Narcissists in Job Postings," Management Science, INFORMS, vol. 71(5), pages 4433-4452, May.
  21. Liew, Angela, 2015. "The use of technology-structured management controls: changes in senior management’s decision-making behaviours," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 37-64.
  22. Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  23. Li, Chihua & Tseng, Yijie & Chen, Tsung-Kang, 2016. "Top management team expertise and corporate real earnings management activities," Advances in accounting, Elsevier, vol. 34(C), pages 117-132.
  24. Dunk, Alan S., 2007. "Innovation budget pressure, quality of IS information, and departmental performance," The British Accounting Review, Elsevier, vol. 39(2), pages 115-124.
  25. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
  26. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.