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...

As the global economy boomed in the late 1990s, corporations spent heavily on technology innovation and pursued radical new electronic business opportunities. Years later, it is well documented that these expectations did not eventuate, with a consensus view that insufficient value propositions,...