| dc.contributor | 會計系 | |
| dc.creator (作者) | 王文英 | |
| dc.creator (作者) | Wen-YingWang | |
| dc.creator (作者) | 李佳玲 | |
| dc.creator (作者) | Chia-LingLee | |
| dc.date (日期) | 2020-09 | |
| dc.date.accessioned | 26-May-2021 10:28:15 (UTC+8) | - |
| dc.date.available | 26-May-2021 10:28:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-May-2021 10:28:15 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/135134 | - |
| dc.description.abstract (摘要) | 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. | |
| dc.format.extent | 344244 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Advances in Accounting, Vol.50, pp.1-14 | |
| dc.subject (關鍵詞) | Accountants` activities; New product development; Strategy; New product performance | |
| dc.title (題名) | Strategy, accountants’ activities and new product development performance | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1016/j.adiac.2020.100487 | |
| dc.doi.uri (DOI) | https://doi.org/10.1016/j.adiac.2020.100487 | |
