Purpose–Supplier involvement in cost reduction efforts has been concentrated mainly in the
product development phase of the life cycle of the product. Often this concentration on the …

Purpose The traditional view of accounting as something that constrains innovation and
conflicts with creativity is giving way to a more contemporary belief that accounting can …

The purpose of this explorative multi-organisation study is to describe and explain absence
and variant modes of presence of management accounting (MA) in new product …

ABSTRACT A review ofthe management accounting literature IUlS highlightcd the needfor
accountants to be involved as business partners in decision making. III all i1lcreasingly …

The chapter addresses a central dilemma from the viewpoint of dynamic capabilities and the
resource based view of the firm: how to manage creativity within New Product Development …

En la literatura contable existe una falta de un marco integrado que muestre la utilidad de la
contabilidad de gestión en la calidad de diseño y conformidad en los actuales entornos …

The management accountant (MA) has traditionally been described as having two distinct
roles. One role centres on control, the other on decision-making (DM)(Hopper, 1980) …

Research and development is frequently considered the very first activity in the value chain
of a company. The R&D activity may be organized for example into an R&D center or into …