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Research and development alliances and accounting
Author(s) -
Nixon Bill
Publication year - 1996
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.1467-9310.1996.tb00940.x
Subject(s) - alliance , plan (archaeology) , accounting , business , control (management) , accounting information system , management accounting , economics , management , political science , geography , archaeology , law
Very little is known about the information used by managers to evaluate, plan and control R&D alliances. This paper focuses on the R&D accounting numbers that may be used and points to their inherent limitations and their potential to mislead. Alliance partners, in particular, need a clear agreement on the activities they include in R&D and on the costs they attribute to those activities.