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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/135134

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135134

Title:	Strategy, accountants’ activities and new product development performance
Authors:	王文英 Wen-YingWang 李佳玲 Chia-LingLee
Contributors:	會計系
Keywords:	Accountants` activities;New product development;Strategy;New product performance
Date:	2020-09
Issue Date:	2021-05-26 10:28:15 (UTC+8)
Abstract:	Prior literature indicates that activities carried out by accountants in new product development (NPD) are important. We explore the relationship between accountants’ activities and NPD performance. We extend prior studies to identify the possible activities carried out by accountants within the NPD process to include five types of activities: basic, cost planning, cost control, profit management, and risk management. We argue that the relationship between accountants’ activities and NPD performance is contingent on firm strategy. We mainly use sales from new products over total sales to measure NPD performance. Based on a large-scale survey, the findings confirm our conjecture that the effects of the five types of activities on NPD performance generally vary as a function of the strategy adopted by the firm. The implication of these findings is that in combination with the chosen strategy, firms should concentrate on the specific activities of accountants that can improve NPD performance.
Relation:	Advances in Accounting, Vol.50, pp.1-14
Data Type:	article
DOI 連結:	https://doi.org/10.1016/j.adiac.2020.100487
DOI:	10.1016/j.adiac.2020.100487
Appears in Collections:	[會計學系] 期刊論文

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