This paper explores the relationship between accounting and strategy in a context that is characterized by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyze new product development (NPD) projects and the way in...

While firms increasingly adopt open innovation, little is known about whether firms gain or lose from this innovation approach. Motivated by this research gap in the literature, the thesis explores the antecedents and performance implications of open innovation strategies, particularly...