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Discussion of “An empirical analysis of the expenditure budget in research and developmentâ€

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  • JACOB G. BIRNBERG

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  • Jacob G. Birnberg, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 582-587, March.
    • Handle: RePEc:wly:coacre:v:4:y:1988:i:2:p:582-587
    DOI: 10.1111/j.1911-3846.1988.tb00686.x
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    References listed on IDEAS

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    1. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    2. Howard O. Rockness & Michael D. Shields, 1988. "An empirical analysis of the expenditure budget in research and development," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 568-581, March.
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    Cited by:

    1. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
    2. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2018. "Constructing servitization strategies. Accounting information in supporting NPD processes," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 53-81.
    3. Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).

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