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Special Issue on Innovation and Product Development
Management Accounting Research 23 (2012) I
Contents lists available at ScienceDirect
Management Accounting Research j o u r n a l h o m e p a g e : w w w . e l s e v i e r. c o m / l o c a t e / m a r
Call for papers
Special Issue on Innovation and Product Development Today firms are constantly striving to introduce a continuous stream of innovations in products with the aim of gaining competitive advantage, growing, and becoming more profitable. Inventing and innovating processes involve highly interdependent teams and are long in duration making them complex and ambiguous. They have notoriously low success rates and highly uncertain rates of return. Firms have sought various ways to manage the resultant issues. These include choosing to outsource some of their R&D tasks, collaborating with external organizations such as universities, suppliers and competitors, and coordinating product development activities through the use of consortia and information systems that act at inter-organizational levels. Recently, in a chapter of the Handbook of Management Accounting Research, Davila and Foster (2008) contested a widely held view that managerial accounting and control systems have little role to play in managing product innovation. They argue that these systems ‘provide structure to facilitate coordination and interpret fast-moving environments; they provide flexible and dynamic frames that evolve with changing conditions yet are stable enough to enable common cognitive models, communication patterns and actions’ (p. 1323). This special issue of Management Accounting Research aims to provide a better understanding of how accounting is used to support innovation by organizations. We invite submissions to explore a broad range of issues concerning accounting, innovation, and product development. Areas of interest include, but are not limited to: • The roles of accounting or control systems in radical as distinct from incremental product innovation. • New approaches to management control that help to provide more effective co-ordination of resources and activities to support early-stage product development. • Studies of management control systems in entrepreneurial companies and the roles of informal controls. • Strategic cost management associated with new product development. • Links and relations between marketing and accounting for product innovation. • Roles of accounting in R&D including decisions on outsourcing and partnering. • Budgetary oversight of the product innovation process including co-ordinating capital spending of inter-firm networks. • Performance assessment of innovation projects including evaluating product success over the life cycle. Potential authors are invited to submit their papers (in a Word file format) electronically to both guest editors by email ([email protected] and ted.o’[email protected]). The closing date for submissions is October 31st 2012, but earlier submissions are encouraged. Publication is expected in 2013. Papers should use the normal format for submissions to Management Accounting Research. The usual double blind review process will be applied. General enquiries can be addressed to either of the co-editors: Jodie Moll Manchester Business School Booth Street West Manchester M15 6PB UK
Ted O’Leary Manchester Business School Booth Street West Manchester M15 6PB UK
Davila, Antonio, and George Foster. 'The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future', In Anthony G. Hopwood and Michael D. Shields Christopher S. Chapman (Ed.), Handbooks of Management Accounting Research, Elsevier, 2008.
doi:10.1016/S1044-5005(12)00011-X
Contents lists available at ScienceDirect
Management Accounting Research j o u r n a l h o m e p a g e : w w w . e l s e v i e r. c o m / l o c a t e / m a r
Call for papers
Special Issue on Innovation and Product Development Today firms are constantly striving to introduce a continuous stream of innovations in products with the aim of gaining competitive advantage, growing, and becoming more profitable. Inventing and innovating processes involve highly interdependent teams and are long in duration making them complex and ambiguous. They have notoriously low success rates and highly uncertain rates of return. Firms have sought various ways to manage the resultant issues. These include choosing to outsource some of their R&D tasks, collaborating with external organizations such as universities, suppliers and competitors, and coordinating product development activities through the use of consortia and information systems that act at inter-organizational levels. Recently, in a chapter of the Handbook of Management Accounting Research, Davila and Foster (2008) contested a widely held view that managerial accounting and control systems have little role to play in managing product innovation. They argue that these systems ‘provide structure to facilitate coordination and interpret fast-moving environments; they provide flexible and dynamic frames that evolve with changing conditions yet are stable enough to enable common cognitive models, communication patterns and actions’ (p. 1323). This special issue of Management Accounting Research aims to provide a better understanding of how accounting is used to support innovation by organizations. We invite submissions to explore a broad range of issues concerning accounting, innovation, and product development. Areas of interest include, but are not limited to: • The roles of accounting or control systems in radical as distinct from incremental product innovation. • New approaches to management control that help to provide more effective co-ordination of resources and activities to support early-stage product development. • Studies of management control systems in entrepreneurial companies and the roles of informal controls. • Strategic cost management associated with new product development. • Links and relations between marketing and accounting for product innovation. • Roles of accounting in R&D including decisions on outsourcing and partnering. • Budgetary oversight of the product innovation process including co-ordinating capital spending of inter-firm networks. • Performance assessment of innovation projects including evaluating product success over the life cycle. Potential authors are invited to submit their papers (in a Word file format) electronically to both guest editors by email ([email protected] and ted.o’[email protected]). The closing date for submissions is October 31st 2012, but earlier submissions are encouraged. Publication is expected in 2013. Papers should use the normal format for submissions to Management Accounting Research. The usual double blind review process will be applied. General enquiries can be addressed to either of the co-editors: Jodie Moll Manchester Business School Booth Street West Manchester M15 6PB UK
Ted O’Leary Manchester Business School Booth Street West Manchester M15 6PB UK
Davila, Antonio, and George Foster. 'The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future', In Anthony G. Hopwood and Michael D. Shields Christopher S. Chapman (Ed.), Handbooks of Management Accounting Research, Elsevier, 2008.
doi:10.1016/S1044-5005(12)00011-X