Accounting research and innovation: Whence and whither.

• Autores: Angelo Ditillo, Annalisa Príncipe
• Localización: Creativity and survival of the firm under uncertainty / coord. por Attilio Celant, Txomin Iturralde, 2009, ISBN 978-84-692-5174-4
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Innovation is an essential source of competitive advantage for many firms. It is important because it is the critical process by which members of organizations reinvent their firms to match evolving markets and environmental conditions.

    Different streams of research have been developed over time to study this phenomenon, evolving from different sources and focusing on somewhat different aspects. Also the accounting research has recently started to investigate these issues, concentrating on how to record, manage and evaluate innovation practices. While financial accounting has mainly focused on the determinants and effects of different financial reporting solutions related to innovation efforts in the light of the existing accounting regulations, management accounting has mainly tried to investigate how to fruitfully combine innovation and control systems to enhance organizational performance.

    Our purpose is to illustrate the main findings of accounting studies in these fields and to highlight areas ripe for future research.