Accounting Issues on the Measurement and Bookkeeping of Research and Development Expenditures within the European Research Area

Dimitrios Ginoglou, Panayiotis Tahinakis, John Mylonakis, Nicolaos Protogeros and Adamantios Koumpis

The IUP Journal of Accounting Research and Audit Practices, 2009, vol. VIII, issue 2, 30-46

Abstract: Valuation of intangible assets, management and reporting related services are expected to play a significant role in the proper functioning of the European Research Area (ERA), as well as the operation of the single market and the sustainability of all aspects of the economy in Europe. Without readily available administrative, legislative, financial or other public services, economic actors—both at the corporate and state level—cannot fully utilize the opportunities available in the information society. This paper evaluates the reporting methods and performance measurements for the accounting of the intangibles (Research and Development (R&D)), analyzes the strengths and weaknesses of each of these parameters, and establishes a framework for their application. The findings of the study reveal that most forward thinking companies, as part of their strategic processes, are constantly examining the appropriateness of their structures in achieving business excellencies.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:08:y:2009:i:2:p:30-46

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