At the heart of many core Management Accounting (MA) practices there is a potentialmismatch between the assumption of a materially predictable future operatingenvironment, and the reality of an uncertain and unpredictable world. Practices such asbudgets, product costing, investment appraisal and...

This study sets'out to address the question of whether the effect of organizational'performance measurement diversity on product innovation will differ dependingon how organizational performance measures are used.There is strong empirical evidence that many companies who are successfultoday are...

Commentators suggest that to survive in developed economies manufacturing firmshave to move up the value chain, innovating and creating ever more sophisticatedproducts and services, so they do not have to compete on the basis of cost.While this strategy is proving increasingly popular with...

Scholars in the field of performance measurement tend to use the term businessperformance measurement (BPM) systems without explaining exactly what they meanby it. This lack of clarity creates confusion and comparability issues, andmakes it difficult for researchers to build on one an each...

Este documento resume los principales resultados y las conclusiones de la investigación realizada por la División de Ciencia y Tecnología (SCT) del Banco Interamericano de Desarrollo. El trabajo respondió al doble objetivo de analizar el grado de importancia de la innovación en la región y...

Although the literature on university-industry links has begun to uncover the reasons for, and types of, collaboration between universities and businesses, it offers relatively little explanation of ways to reduce the barriers in these collaborations. This paper seeks to unpack the nature of the...