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A simulation study of research accounting policy
Author(s) -
McCosh A. M.
Publication year - 1975
Publication title -
randd management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.253
H-Index - 102
eISSN - 1467-9310
pISSN - 0033-6807
DOI - 10.1111/j.1467-9310.1975.tb01237.x
Subject(s) - accounting , accounting research , management accounting , economics , business
This paper examines the problem of accounting for research and development expenditures. After a review of the theory and existing practice, a description of a simulation model and of the results obtained to date with that model is given. The study seeks to analyse the impact of the accounting policy of the firm, the success rate of research and development projects, the methods of appropriating funds to research, and other variables on the growth of the firm and on the fund generating capacity.