haku: @author Currie, W. L. / yhteensä: 7
viite: 6 / 7
| Tekijä: | Currie, W. L. |
| Otsikko: | The art of justifying new technology to top management. |
| Lehti: | Omega
1989 : VOL. 17:5, p. 409-418 |
| Asiasana: | TECHNOLOGICAL INNOVATION MANAGEMENT ACCOUNTING INVESTMENT APPRAISAL MANAGEMENT CONTROL DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | In considering the issue of financial appraisal in decisions to acquire new technology, empirical work on the selection and implementation of computer-aided design in engineering firms is drawn on, and the findings are related to the wider issue of the skills profiles of managers who are involved in the management of technical change both at the operational and strategic levels. Engineering managers argue that the existing approach to assessing the benefits from new technology based on simple cost-accounting is inappropriate. In criticizing top managements' approach to investment appraisal for new technology, they argue that the formal budgetary control system is essentially a ritual, which uses quasi-accounting techniques. |
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