- Email: [email protected]
Special issue, Journal of Engineering and Technology Management (JET-M)
Technovation 23 (2003) 903–904 www.elsevier.com/locate/technovation
Call for papers
Special issue, Journal of Engineering and Technology Management (JET-M) Accounting Measurement, Incentives, and Technological Innovation
The Journal of Engineering and Technology Management is pleased to announce a call for papers for a Special Issue devoted to studying accounting, incentive arrangements, and technological innovation. By the very nature of accounting (e.g., it is aggregated, relies on historical costs, makes use of discretionary accruals), accounting-based contracts induce certain types of managerial activities. In particular, historical cost accounting and the immediate expensing of most research and development costs are often criticized for discouraging innovation. It is argued that firms are forced to turn to non-accounting based incentive arrangements such as stock options to encourage innovation, but these other incentive arrangements have themselves been the subject of much recent criticism. Moreover, incentive contracts influence firms’ accounting choices, a fact reiterated by recent accounting scandals. In short, accounting and reward structures both influence and are influenced by each other, and these interactions have a profound effect on managers’ real actions including innovation. The way in which this plays out is rarely straightforward. The call is intended to be broad. We encourage submissions studying: the effect of accounting/information system design on decision-making or control (or both) aspects of innovation management, explicit and implicit incentive arrangements, and diverse organizations (forprofit and not-for-profit product, service, and other organizations such as hospitals, universities). We would like to encourage papers that develop new ideas and/or challenge existing thinking. The particular methodology employed (analytical, empirical, experimental, field study, etc.) is less important. We are particularly interested in cross-disciplinary studies (combining accounting with biology, computer science, economics, engin-
doi:10.1016/S0166-4972(03)00127-5
eering, finance, information systems, marketing, mathematics, operations management, organizational behavior, and so on). Examples of topics that might be addressed include, but are not limited to, the effect of any of the following on technological innovation at any level: the individual, the project, the organizational unit, or the organization as a whole (product and process innovation issues are both of interest): 앫 앫 앫 앫
Accounting for intangible assets Accounting for stock options Accounting- and stock-based incentives The role of accounting in developing and implementing a firm’s strategy 앫 The disciplining role of harder (less manipulable) information sources such as historical cost accounting on softer (more manipulable) information sources 앫 Other features of accounting that make it an unusual information source 앫 The Sarbanes-Oxley Act 1. Submissions In order to be considered for publication in this Special Issue, manuscripts must be received by 15th May 2004. In addition to regular submissions, we anticipate inviting some authors to write. Please refer to the JETM Guide for Authors for style and form guidelines in preparation of the manuscript which can be accessed at: www.elsevier.com/locate/jengtecman. All submissions will be reviewed and receive feedback through a doubleblind referee process before publication. Please submit two electronic (PDF and Microsoft Word) versions of your paper and mail a hard copy to Arya or Jonathan at:
904
Call for papers / Technovation 23 (2003) 903–904
Professor Anil Arya Ohio State University 438 Fisher Hall 2100 Neil Avenue Columbus, Ohio 43210-1144 USA
Professor Jonathan Glover Graduate School of Industrial Administration Carnegie Mellon University Tech and Frew Streets Pittsburgh, PA 15213 USA
Phone: (614) 292-2221 Fax: (614) 292-2118 Email: [email protected]
Phone: (412) 268-8499 Fax: (412) 268-6837 Email: [email protected]
Call for papers
Special issue, Journal of Engineering and Technology Management (JET-M) Accounting Measurement, Incentives, and Technological Innovation
The Journal of Engineering and Technology Management is pleased to announce a call for papers for a Special Issue devoted to studying accounting, incentive arrangements, and technological innovation. By the very nature of accounting (e.g., it is aggregated, relies on historical costs, makes use of discretionary accruals), accounting-based contracts induce certain types of managerial activities. In particular, historical cost accounting and the immediate expensing of most research and development costs are often criticized for discouraging innovation. It is argued that firms are forced to turn to non-accounting based incentive arrangements such as stock options to encourage innovation, but these other incentive arrangements have themselves been the subject of much recent criticism. Moreover, incentive contracts influence firms’ accounting choices, a fact reiterated by recent accounting scandals. In short, accounting and reward structures both influence and are influenced by each other, and these interactions have a profound effect on managers’ real actions including innovation. The way in which this plays out is rarely straightforward. The call is intended to be broad. We encourage submissions studying: the effect of accounting/information system design on decision-making or control (or both) aspects of innovation management, explicit and implicit incentive arrangements, and diverse organizations (forprofit and not-for-profit product, service, and other organizations such as hospitals, universities). We would like to encourage papers that develop new ideas and/or challenge existing thinking. The particular methodology employed (analytical, empirical, experimental, field study, etc.) is less important. We are particularly interested in cross-disciplinary studies (combining accounting with biology, computer science, economics, engin-
doi:10.1016/S0166-4972(03)00127-5
eering, finance, information systems, marketing, mathematics, operations management, organizational behavior, and so on). Examples of topics that might be addressed include, but are not limited to, the effect of any of the following on technological innovation at any level: the individual, the project, the organizational unit, or the organization as a whole (product and process innovation issues are both of interest): 앫 앫 앫 앫
Accounting for intangible assets Accounting for stock options Accounting- and stock-based incentives The role of accounting in developing and implementing a firm’s strategy 앫 The disciplining role of harder (less manipulable) information sources such as historical cost accounting on softer (more manipulable) information sources 앫 Other features of accounting that make it an unusual information source 앫 The Sarbanes-Oxley Act 1. Submissions In order to be considered for publication in this Special Issue, manuscripts must be received by 15th May 2004. In addition to regular submissions, we anticipate inviting some authors to write. Please refer to the JETM Guide for Authors for style and form guidelines in preparation of the manuscript which can be accessed at: www.elsevier.com/locate/jengtecman. All submissions will be reviewed and receive feedback through a doubleblind referee process before publication. Please submit two electronic (PDF and Microsoft Word) versions of your paper and mail a hard copy to Arya or Jonathan at:
904
Call for papers / Technovation 23 (2003) 903–904
Professor Anil Arya Ohio State University 438 Fisher Hall 2100 Neil Avenue Columbus, Ohio 43210-1144 USA
Professor Jonathan Glover Graduate School of Industrial Administration Carnegie Mellon University Tech and Frew Streets Pittsburgh, PA 15213 USA
Phone: (614) 292-2221 Fax: (614) 292-2118 Email: [email protected]
Phone: (412) 268-8499 Fax: (412) 268-6837 Email: [email protected]