The literature on R&D performance measurement identifies the need for an integrated performance measurement system for strategy implementation. R&D investment opportunities exhibit real option characteristics. Real options techniques can be used to value managers' options to shelter investments...

This paper discusses a recently published handbook on neuroeconomics (Glimcher et al., 2009H) and extends the discussion to reasons why this newly emerging discipline should be of interest to behavioral accounting researchers. We evaluate the achieved and potential contribution of neuroeconomics...

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social, and institutional changes and development, there are slight variations in terms of the number of factors various authors...

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which...