Increasingly demanding markets, changes in technology and greater international competition have made the effective management of product R&D together with its associated costs essential. The magnitude of R&D costs are of concern to many companies, potentially inhibiting organizations from...

This study examines the effects of adaptive/innovative cognitive style, and professional development on the initiation of radical and non-radical innovations by individual management accountants. Data are gathered through questionnaire and follow-up interviews with practising management...

This study examines the success of activity management practices and the organizational and cultural factors affecting success at each of Gosselin's (1997) three levels of activity analysis (AA), activity cost analysis (ACA) and activity-based costing (ABC). Data were collected by survey...