Management control is a very difficult task when applied to innovation. For some researchers, it's even an impossible mission. Despite this, our paper presents a theoretical framework issued from a literature review and based on Simons research (1995). This framework is used to understand how...

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). Recent research papers (Healy et al., 2002; Lev and...

(VF)Selon les règles comptables françaises, les sociétés ont la possibilité de « capitaliser » leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l’indice SBF 250, nous avons tenté de comprendre pourquoi...

This paper develops an empirical approach using econometric techniques for panel data which aims to contribute to the reduction/elimination of the deviation between the book and market value of firms. Based on 20 of the firms with the largest number of patents granted between 1996 and 2006, the...

The paper studies the decision of firms to expense or capitalize R&D. In a two-period model, a monopolist decides on how much to invest in R&D and how much of that investment to capitalize, and then on each period's output. It is found that the firm has an incentive to mismatch the benefits and...

Neste artigo elabora-se uma abordagem empírica, com recurso a técnicas econométricas apropriadas para dados em painel, que visa contribuir para a redução (ou mesmo eliminação) do desvio entre os valores contabilístico e de mercado das empresas. Tendo por base 20 das empresas que mais...

Le contrôle de gestion d’une innovation est une problématique délicate, et pour certains insoluble, en particulier lorsque le développement de nouveaux produits ou services s’appuie sur des technologies dont le modèle économique est peu connu. Toutefois, l’article présente un cadre...

The article intends to provide a global vision of the broad and heterogeneous field of intangible capital and its different components and approaches. Some basic concepts are examined, such as those of intellectual, human or technological capital from a business and macroeconomic perspective....

This paper studies the decision of firms to expense or capitalize R&D expenditures. The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the...