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| Author: | Ball, R. Thomas, R.E. McGrath, J. |
| Title: | Influence of R&D accounting conventions on internal decision-making of companies |
| Journal: | R. and D. Management
1991 : OCT, VOL. 21:4, p. 261-269 |
| Index terms: | ACCOUNTING PRINCIPLES DECISION MAKING CORPORATE STRATEGY |
| Language: | eng |
| Abstract: | Investigation of the effect of the US R&D accounting convention on managerial action and investment decisions. R&D investment. UK and US research. Objectives. Methodology. Details of respondents. Budget details. Management accounts and policies. Alternative accounting policies. Disclosure. Eight Tables illustrate the study. |
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