RESEARCH-AND-DEVELOPMENT ALLIANCES AND ACCOUNTING

Authors
NIXON B
Citation
B. Nixon, RESEARCH-AND-DEVELOPMENT ALLIANCES AND ACCOUNTING, R & D Management, 26(2), 1996, pp. 169-175
Citations number
42
Categorie Soggetti
Management,Business
Journal title
R & D Management → ACNP
ISSN journal
00336807
Volume
26
Issue
2
Year of publication
1996
Pages
169 - 175
Database
ISI
SICI code
0033-6807(1996)26:2<169:RAAA>2.0.ZU;2-B
Abstract
Very little is known about the information used by managers to evaluat e, plan and control R&D alliances. This paper focuses on the R&D accou nting numbers that may be used and points to their inherent limitation s and their potential to mislead. Alliance partners, in particular, ne ed a clear agreement on the activities they include in R&D and on the costs they attribute to those activities.