Purpose This paper studies how accounting information is used by actors in an innovation process. It investigates how accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more thorough understanding of the role of accounting in...

Purpose – The purpose of this paper is to demonstrate modularity degree in terms of interfaces and innovation. Design/methodology/approach – The research objective is achieved through a modeling approach for deciding modular architecture and its implementation regarding unique components and...

Purpose – Most development processes have the effect of putting innovation in a straitjacket. This is because they encourage heavy up‐front planning followed by sticking to the plan, which imposes considerable constraint on change during a project. Unfortunately, change in product...

This paper explores offshoring of firms’ research and development functions. Our analysis employs a previously untapped and unique Eurostat International Sourcing Survey. The results are easy to summarize. First, the magnitude of R&D offshoring is small. Second, a large majority of R&D is...