Premium
Medium term planning and control in research organizations
Author(s) -
Croft David,
Finlay Paul N.
Publication year - 1987
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.1467-9310.1987.tb00060.x
Subject(s) - certainty , term (time) , control (management) , uniqueness , process management , product (mathematics) , business , element (criminal law) , process (computing) , knowledge management , management science , computer science , engineering , management , political science , psychology , economics , mathematics , social psychology , physics , geometry , quantum mechanics , law , operating system
By definition, the processes involved in research involve an element of uniqueness and the exact nature of the end product cannot be predicted with certainty. Thus the means used for planning and controlling organisations for which research is a dominant activity cannot be the same as those for which the activities are repetitive and for which standards can be defined. This paper describes the differences in planning and control methodology to be expected between process‐oriented and research organisations and reports the results of a survey of the accounting practices of 10 research organisations.