 Strategy, accountants’ activities and new product development performanceChia-Ling Lee and Wen-Ying Wang Advances in accounting, 2020, vol. 50, issue C 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. Keywords: Accountants’ activities; New product development; Strategy; New product performance (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:50:y:2020:i:c:s0882611020300572 DOI: 10.1016/j.adiac.2020.100487 Access Statistics for this article Advances in accounting is currently edited by Dennis Caplan More articles in Advances in accounting from Elsevier |
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