search query: @indexterm New products / total: 1069
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| Author: | Jorgensen, B. Messner, M. |
| Title: | Accounting and strategising: A case study from new product development |
| Journal: | Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 184-204 |
| Index terms: | accounting strategy new products product development case studies |
| Language: | eng |
| Abstract: | This study explores the relationship btw. accounting and strategy in a context characterised by high uncertainty about outcomes and pluralistic demands. Through an ethnographic field study in an R&D intensive company, herein are analyzed new product development (NPD) projects and how decisions and practices on these projects are accounted for. Building on a practice theory perspective, it is found that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", that is, by mobilizing different strategic objectives to which these practices are supposed to contribute. This is argued to have to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case etc. |
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