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Managing Different Types of Innovation : Mutually Reinforcing Management Control Systems and the Generation of Dynamic Tension
Curtis, Emer - 2016
(technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing management … management of innovation. Feedback and measurement systems reduce the vulnerability of resources to diversion to other areas by … stimulating action on projects, driving accountability around the use of the resources, and commanding management attention …
Persistent link: https://www.econbiz.de/10012981072
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A model of R&D capitalization
Atallah, Gamal; Khazabi, Massouid - Volkswirtschaftliche Fakultät, … - 2004
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...
Persistent link: https://www.econbiz.de/10011257792
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Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?
Chwolka, Anne; Zwernemann, Johanna - Fakultät für Wirtschaftswissenschaft, … - 2010
Forensic Services werden unter diesem Label in Deutschland seit gut 10 Jahren von vielen großen Wirtschaftsprüfungsgesellschaften angeboten. Da die Dienstleistungen und Methoden einzeln gesehen nicht grundlegend neu sind, stellt sich die Frage, mit welchen Vorteilen das Angebot für Anbieter...
Persistent link: https://www.econbiz.de/10008751881
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Research and Development and Innovation Promotion
Müllerová, Libuše - In: Český finanční a účetní časopis 2007 (2007) 3, pp. 66-74
The commentary of the article is oriented on the definition of the research, development and innovations among which the author identifies interfaces. The borderlines among them evidently are hard to draw. The article deals with analysis of the factors influencing innovation performance in new...
Persistent link: https://www.econbiz.de/10011194615
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De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau
Chevalier-Kuszla, Catherine - Université Paris-Dauphine (Paris IX) - 2003
The development of new forms of management control in three public networks allows to question the concept of …
Persistent link: https://www.econbiz.de/10010905070
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Actor-networks and the diffusion of management accounting innovations : a comparative study
Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …
Persistent link: https://www.econbiz.de/10010905279
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De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau
Chevalier-Kuszla, Catherine - Université Paris-Dauphine (Paris IX) - 2003
The development of new forms of management control in three public networks allows to question the concept of …
Persistent link: https://www.econbiz.de/10010905317
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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities. Our evidence suggests...
Persistent link: https://www.econbiz.de/10012655962
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities. Our evidence suggests...
Persistent link: https://www.econbiz.de/10012705621
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Actor-networks and the diffusion of management accounting innovations : a comparative study.
Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine - 2008
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …
Persistent link: https://www.econbiz.de/10008572186