The Management Of Research And Development And The Relevance Of Financial Accounting

Autor:	Paul E. Nix, William E. Wilcox, Roberto de Magalhaes
Rok vydání:	2011
Předmět:	Finance International market business.industry Accounting management Economics Industrial research Relevance (law) Questionnaire Accounting Financial accounting Business and International Management business Term (time)
Zdroj:	Journal of Applied Business Research (JABR). 18
ISSN:	2157-8834 0892-7626
DOI:	10.19030/jabr.v18i1.2104
Popis:	This study investigates alternatives to current financial accounting treatment of research and development expenditures in United States public corporations. A questionnaire survey was sent to members of the Financial Directors Network of the Industrial Research Institute of America, representing over forty percent of private research and development in the United States. Background research and the survey indicate that if the financial reporting of research and development is modified, research and development will increase and a shift from short?term to long?term projects will occur; and finally United States public corporations will more effectively compete in the international markets.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::93147ff6fd8d655776dac7bddd535710 https://doi.org/10.19030/jabr.v18i1.2104 Zobrazit plný text záznamu