Research on R&D performance measures applied in firms is still scarce. Based on the established “R&D laboratory as a system” thinking, systematically derive and identify R&D department level key performance measures. Through a mixed-method approach, grounded in (1) literature and (2) text...

While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic decision-making processes. The findings based on a survey of...