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

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Research on product modularity is dominated by an operations management (OM) perspective, through which numerous models to predict optimal modularization strategies have been developed. However, we argue that implementation of these predictions is hampered by prevailing project accounting...