Management And Accounting Web

Product Life Cycle Management, Product Development and R&D Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

PLC and R&D Main Page

Abdel-Khalik, A. R. 2014. CEO risk preference and investing in R&D. Abacus 50(3): 245-278.

Abernathy, W. J. and N. Baloff. 1973. Concepts, theory, and technique: A methodology for planning new product. Decision Sciences 4(1): 1-20.

Ackerman, R. W. 1970. Influence of integration and diversity on the investment process. Administrative Science Quarterly 15(3): 341-351.

Adamany, H. G. and F. A. J.Gonsalves. 1994. Life cycle management: An integrated approach to managing investments. Journal of Cost Management (Summer): 35-48. (Summary).

Adizes, I. 1990. Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It. Prentice Hall.

Agarwal, R., M. Sarkar and R. Echambadi. 2002. The conditioning effect of time on firm survival: An industry life cycle approach. The Academy of Management Journal 45(5): 971-994.

Ahmed, K. and H. Falk. 2009. The riskiness of future benefits: The case of capitalization of R&D and capital expenditures. Journal of International Accounting Research 8(2): 45-60.

Akroyd, C., S. S. N. Biswas and S. Chuang. 2016. How management control practices enable strategic alignment during the product development process. Advances in Management Accounting (26): 99-138.

Alcacer, J. and M. Zhao. 2012. Local R&D strategies and multilocation firms: The role of internal linkages. Management Science (April): 734-753.

Allen, A., M. F. Lewis-Western and K. Valentine. 2022. The innovation and reporting consequences of financial regulation for your life-cycle firms. Journal of Accounting Research (March): 45-95.

Allen, T. 2002. Are your products profitable? Strategic Finance (March): 32-37. (Establishing a methodology for tracking and managing product stock-keeping units, or SKUs, from a life-cycle profitability viewpoint, or SKU portfolio management - SPM).

Amaral, J. E. G. Anderson Jr. and G. G. Parker. 2011. Putting it together: How to succeed in distributed product development. MIT Sloan Management Review (Winter): 51-58.

Anderson, C. R. and C. P. Zeithaml. 1984. Stage of the product life cycle, business strategy, and business performance. The Academy of Management Journal 27(1): 5-24.

Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).

Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.

Aral, S. and D. Walker. 2011. Forget viral marketing - Make the product itself viral. Harvard Business Review (June): 34-35.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Artto, K.A. 1994. Life cycle cost concepts and methodologies. Journal of Cost Management (Fall): 28-32. (Summary).

Asher, C., S. McVay and S. Toynbee. 2020. The changing implications of research and development expenditures for future profitability. Review of Accounting Studies 25(2): 405-437.

Atuahene-Gima, K. 2003. The effects of centrifugal and centripetal forces on product development speed and quality: How does problem solving matter? The Academy of Management Journal 46(3): 359-373.

Atuahene-Gima, K. and H. Li. 2004. Strategic decision comprehensiveness and new product development outcomes in new technology ventures. The Academy of Management Journal 47(4): 583-597.

Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.

Ayal, I. 1975. Simple models for monitoring new product performance. Decision Sciences 6(2): 221-236.

Baik, B., K. A. Gunny, B. Jung and D. Park. 2022. Income smoothing through R&D management and earnings informativeness. The Accounting Review (May): 25-49.

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37.

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143.

Barlas, S. 2016. Congress pressures the FASB on R&D accounting, and Transparency of accountant discipline actions at PCAOB. Strategic Finance (December): 11.

Bean, T. J. and J. G. Gros. 1992. R&D benchmarking at AT&T. Research-Technology Management (July-August): 32-37.

Beatty, A., P. G. Berger and J. Magliolo. 1995. Motives for forming research & development financing organizations. Journal of Accounting and Economics (March-May): 411-442.

Berliner, C., and J.A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAM-I Conceptual Design. Boston: Harvard Business School Press.

Bhagat, S. and I. Welch. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics (March-May): 443-470.

Billings, B. A. and M. Houston. 2013. An update on company-financed research and development credits: A state-by-state comparison. The CPA Journal (January): 40-50.

Birnberg, J. G. 1988. Discussion of "An empirical analysis of the expenditure budget in research and development". Contemporary Accounting Research 4(2): 582-587.

Blake, A. B. 1974. The asset-disposal decision. Management Accounting (October): 47-51.

Blanchard, B. S. 1978. Design and Manage to Life Cycle Cost. Portland, OR: M/A Press.

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38. (Summary).

Bonabeau, E., N. Bodick and R. W. Armstrong. 2008. A more rational approach to new-product development. Harvard Business Review (March): 96-102.

Booker, D. M., A. R. Drake and D. L. Heitger. 2007. New product development: How cost information precision affects designer focus and behavior in a multiple objective setting. Behavioral Research In Accounting (19): 19-41.

Brown, J. L. and L. K. Krull. 2008. Stock options, R&D, and the R&D tax credit. The Accounting Review (May): 705-734.

Brown, T. 2008. Design thinking. Harvard Business Review (June): 84-92.

Cameron, K. S. and D. A. Whetten. 1981. Perceptions of organizational effectiveness over organizational life cycles. Administrative Science Quarterly 26(4): 525-544.

Campbell, J. D., A. K. S. Jardine and J. McGlynn. 2010. Asset Management Excellence: Optimizing Equipment Life-Cycle Decisions, 2nd edition. CRC Press.

Campi, J. P. 1991. Corporate mindset: Strategic advantage or fatal vision. Journal of Cost Management (Spring): 53-57.

Canace, T. G., S. B. Jackson and T. Ma. 2018. R&D investments, capital expenditures, and earnings thresholds. Review of Accounting Studies 23(1): 265-295.

Canace, T. G., S. B. Jackson, T. Ma and A. Zimbelman. 2022. Accounting for R&D: Evidence and implications. Contemporary Accounting Research 39(3): 2212-2233.

Capozzi, M. M., P. Van Biljon and J. Williams. 2013. Organizing R&D for the future. MIT Sloan Management Review (Spring): 19-20.

Cassiman, B. and R. Veugelers. 2006. In search of complementarity in innovation strategy: Internal R&D and external knowledge. Management Science (January): 68-82.

Chakravarty, A. and R. Grewal. 2011. The stock market in the driver's seat! Implications for R&D and marketing. Management Science (September): 1594-1609.

Chakravorti, B. 2004. The new rules for bringing innovations to market. Harvard Business Review (March): 58-67.

Chandrasekaran, A. and K. Linderman. 2015. Managing knowledge creation in high-tech R&D projects: A multimethod study. Decision Sciences 46(2): 267-300.

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Choo, A. S., A. Chandrasekaran and C. Chinaprayoon. 2020. The role of domestic and foreign knowledge inflows on the relationship between R&D portfolio mix and innovation outcomes: An empirical study of manufacturing firms in an emerging economy. Decision Sciences 51(2): 349-394.

Christensen, C. M. 2000. The Innovator's Dilemma: The Revolutionary National Bestseller That Changed The Way We Do Business. Harperbusiness.

Chung, H. H., S. A. Hillegeist, Y. I. Park and J. P. Wynn. 2019. Capitalization of in process research and development under SFAS 141R and information asymmetry. Contemporary Accounting Research 36(4): 2379-2407.

Cianci, A. M., A. M. Convery, M. E. Evans, L. Hughen and E. M. Werner. 2021. The impact of costly regulation on R&D investment levels and productivity. Advances in Accounting: Incorporating Advances in International Accounting (53): 100527.

Ciftci, M. and W. M. Cready. 2011. Scale effects of R&D as reflected in earnings and returns. Journal of Accounting and Economics (June): 62-80.

Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A Bulletin (February 1): 701-710.

Clayton, H. L. 1961. How to handle product evaluation procedure. N.A.A. Bulletin (February): 55-61.

Clem, A. M. and C. G. Jeffrey. 2001. Is it time for a new accounting of R&D costs? Strategic Finance (August): 50-55.

Clinton, B. D. and A. H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).

Cokins, G. 2002. Integrating target costing and ABC. Journal of Cost Management (July/August): 13-22. (Summary).

Connolly, H. 1951. Research accounting in an oil company. N.A.C.A. Bulletin (November): 313-323.

Cooley, K. M. and D. A. Pulliam. 2019. Understanding the research and development credit: Recent guidance from the IRS. The CPA Journal (October): 44-47.

Cooper, R. 2002. Target costing for new-product development. Journal of Cost Management (May/June): 5-12.

Cooper, R. and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review (Fall): 45-52. (Although the typical life cycle assumption is that 80-95% of a product's costs are locked in by design (See Chapter 2 of the CAM-I Conceptual Design), this study indicates that companies can substantially reduce costs throughout the product life cycle. The paper includes a discussion of five cost-management techniques: target costing, product-specific kaizen costing, general kaizen costing, functional group management, and product costing).

Craumer, M., T. Kelley, P. Pejovich, L. Duncan and J. Kao. 2002. The sputtering R&D machine. Harvard Business Review (August): 25-36. (Case study).

Cusumano. M. A. 1991. Japan's Software Factories. New York: Oxford University Press.

Czyzewski, A. B. and R. P. Hull. 1991. Improving profitability with life cycle costing. Journal of Cost Management (Summer): 20-27. (Summary).

David, P., J. P. O'Brien and T. Yoshikawa. 2008. The implications of debt heterogeneity for R&D investment and firm performance. The Academy of Management Journal 51(1): 165-181.

David, P., M. A. Hitt and J. Gimeno. 2001. The influence of activism by institutional investors on R&D. The Academy of Management Journal 44(1): 144-157.

Davila, A. and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons (March): 13-26.

Davila, T. 2000. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society 25(4-5): 383-409.

Davis, C. R. 2002. Calculated risk: A framework for evaluating product development. MIT Sloan Management Review (Summer): 71-77.

De Simone, L., J. Huang and L. K. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review (May): 177-204.

De Waegenaere, A., R. C. Sansing and J. L. Wielhouwer. 2012. Multinational taxation and R&D investments. The Accounting Review (July): 1197-1217.

De Waegenaere, A., R. C. Sansing and J. L. Wielhouwer. 2017. Development cost capitalization during R&D races. Contemporary Accounting Research 34(3): 1522-1546.

Dean, B. V. 1964. Allocation of research and development resources in U.S. and Israel industry. Management Science (September): 94-104.

DeVries, M. G. 1964. The dynamic effects of planning horizons on the selection of optimal product strategies. Management Science (April): 524-544.

Dicke, H. W. 1969. Management accounting for research and development projects. Management Accounting (May): 40-43.

Dickinson, V. 2011. Cash flow patterns as a proxy for firm life cycle. The Accounting Review (November): 1969-1994.

Dickinson, V., H. Kassa and P. D. Schaberl. 2018. What information matters to investors at different stages of a firm's life cycle? Advances in Accounting: Incorporating Advances in International Accounting (42): 22-33.

Dinh, T., B. K. Sidhu and C. Yu. 2019. Accounting for intangibles: Can capitalization of R&D improve investment efficiency? Abacus 55(1): 92-127.

Dinh, T., W. Schultze, T. List and N. Zbiegly. 2020. R&D disclosures and capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption. Journal of International Accounting Research 19(1): 29-55.

DiTomaso, N., C. Post, D. R. Smith, G. F. Farris and R. Cordero. 2007. Effects of structural position on allocation and evaluation decisions for scientists and engineers in industrial R&D. Administrative Science Quarterly 52(2): 175-207.

Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).

Donelson, D. C. and R. J. Resutek. 2012. The effect of R&D on future returns and earnings forecasts. Review of Accounting Studies 17(4): 848-876.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. Accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 1-26.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 91-95.

Dunk, A. S. 2004. Product life cycle cost analysis: The impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research (December): 401-414.

Dunk, A. S. 2012. Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to competitive advantage of firms. Advances in Management Accounting (20): 29-45.

Duvall, R. M. and R. D. Sanders. 1973. An analysis of the dynamic theory of the multi-product firm using the calculus of variations. Decision Sciences 4(2): 153-163.

Eberhart, A., W. Maxwell and A. Siddique. 2008. A reexamination of the tradeoff between the future benefit and riskiness of R&D increases. Journal of Accounting Research (March): 27-52.

Eigner, M. and R. Stelzer. 2009. Product Lifecycle Management: Ein Leitfaden fur Product Development und Life Cycle Management (German Edition). Springer.

Emblemsvag, J. 2003. Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks. John Wiley & Sons.

Erkens, D. H. 2011. Do firms use time-vested stock-based pay to keep research and development investments secret? Journal of Accounting Research (September): 861-894.

Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances In Management Accounting (1): 97-108. (Note and Summary).

Ferrer, G. and J. M. Swaminathan. 2006. Managing new and remanufactured products. Management Science (January): 15-26.

Field, L. W. 1934. Standards for development and experimental expenditures. N.A.C.A. Bulletin (February 1): 711-717.

Fiksel, J. 2009. Design for Environment: A Guide to Sustainable Product Development, 2nd edition. McGraw-Hill Professional.

Forrester, J. L. 1963. How we appraise new-product proposals. N.A.A. Bulletin (November): 23-28.

Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).

Frankl, P., F. Rubik, M. Bartolomeo and H. Baumann. 2010. Life Cycle Assessment in Industry and Business: Adoption Patterns, Applications and Implications. Springer.

Freimer, M. and L. S. Simon. 1967. The evaluation of potential new product alternatives. Management Science (February): B279-B292.

Freeman, J. C. 1949. An outline of a product development budgetary control procedure. N.A.C.A. Bulletin (October): 173-182.

Freeman, J. C. 1957. Planning the future of a successful product. N.A.C.A. Bulletin (May): 1099-1105.

Frigo, M. L. and B. J. Madden. 2020. Strategic life-cycle analysis: The role of the CFO. Strategic Finance (October): 33-39.

Gallantier, A. J. 1955. Project costing in a research laboratory. N.A.C.A. Bulletin (September): 30-37.

Gallantier, A. J. 1967. Accounting reports on research and development. Management Accounting (November): 8-20.

Gambino, A. J. and M. Gartenberg. 1978. The management of research & development. Management Accounting (November): 58-59.

Gambino, A. J. and M. Gartenberg. 1978. Industrial R&D Management. National Association of Accountants.

Garnier, J. 2008. Rebuilding the R&D engine in big pharma. Harvard Business Review (May): 68-76.

Gernert, A., H. Sebastian Heese and D. A. Wuttke. 2021. Subcontracting new product development projects: The role of competition and commitment. Decision Sciences 52(5): 1039-1070.

Gietzmann, M. B. and J. G. Larsen. 1998. Motivating subcontractors to perform development and design tasks. Management Accounting Research (September): 285-309.

Gitzel, R. and M. Herbort. 2008. Optimizing life cycle cost using genetic algorithms. Cost Management (November/December): 34-47.

Goble, N. W., M. Riley and P. A. Smith. 2010. Accounting for acquired in-process R&D under 141(R). The CPA Journal (July): 24-29.

Gong, J. J and S. I Wang. 2016. Changes in the value relevance of research and development expenses after IFRS adoption. Advances in Accounting: Incorporating Advances in International Accounting (35): 49-61.

Gopalakrishnan, M., T. Libby, J. A. Samuels and D. Swenson. 2015. The effect of cost goal specificity and new product development process on cost reduction performance. Accounting, Organizations and Society (42): 1-11.

Gordon, E. A., H. Hsu and H. Huang. 2020. Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. Advances in Accounting: Incorporating Advances in International Accounting (49): 100471.

Granlund, M. and J. Taipaleenmaki. 2005. Management control and controllership in new economy firms - A life cycle perspective. Management Accounting Research (March): 21-57.

Graves, S. B. 1988. Institutional ownership and corporate R&D in the computer industry. The Academy of Management Journal 31(2): 417-428.

Green, S. G., M. A. Welsh and G. E. Dehler. 2003. Advocacy, performance, and threshold influences on decisions to terminate new product development. The Academy of Management Journal 46(4): 419-434.

Greve, H. R. 2003. A behavioral theory of R&D expenditures and innovations: Evidence from shipbuilding. The Academy of Management Journal 46(6): 685-702.

Grieves, M. 2005. Product Lifecycle Management: Driving the Next Generation of Lean Thinking. McGraw-Hill.

Griffin, P. A., H. A. Hong and J. W. Ryou. 2022. Proprietary costs: Why do R&D-active firms choose single-lender financing? The Accounting Review (November, Issue 6): 263-296.

Grohsjean, T., L. Dahlander, A. Salter and P. Criscuolo. 2022. Better ways to green-light new projects: Organizations can make better choices about which R&D projects gain funding by managing bias and involving more people. MIT Sloan Management Review (Winter): 33-38.

Gu, F. 2018. Book review: Capitalism without capital by Johathan Haskel and Stian Westlake. The Accounting Review (July): 359-363. (An economy dominated by intangible investment such as R&D, software, brands, and organizational development).

Hackett, J. P. 2007. Preparing for the prefect product launch. Harvard Business Review (April): 45-50.

Hafter, R. A. and R. C. Sparks. 1986. Can you evaluate your R&D spending? Management Accounting (January): 53-55.

Hale, C. E. 1961. Effective reporting of research and development costs. N.A.A. Bulletin (June): 63-68.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Hansen, J. C., K. P. Hong and S. Park. 2018. Accounting conservatism: A life cycle perspective. Advances in Accounting: Incorporating Advances in International Accounting (40): 76-88.

Harbrecht, R. F. 1964. Designing a system for control of research cost. N.A.A. Bulletin (June): 3-8.

Harvard Business Review. 2020. How language influences R&D spending. Harvard Business Review (November/December): 29.

Hayes, R. H. and S. C. Wheelwright. 1979. Link manufacturing process and product life cycles. Harvard Business Review (January-February): 133-140. (Summary).

Hayes, R. H. and S. C. Wheelwright. 1979. The dynamics of process-product life cycles. Harvard Business Review (March-April): 127-136. (Summary).

Healy, P. M., S. C. Myers and C. D. Howe. 2002. R&D accounting and the tradeoff between relevance and objectivity. Journal of Accounting Research (June): 677-710.

Hertenstein, J. H. and M. B. Platt. 1998. Why product development teams need management accountants. Management Accounting (April): 50-55. (Summary).

Hertenstein, J. H. and M. B. Platt. 2000. Performance measures and management control in new product development. Accounting Horizons (September): 303-323.

Heuser, F. L. 1957. You can control starting costs. N.A.C.A. Bulletin (April): 1047-1052.

Heuser, F. L. 1964. Direct-labor control in research and development. N.A.A. Bulletin (October): 7-14.

Hitt, M. A., R. E. Hoskisson, R. D. Ireland and J. S. Harrison. 1991. Effects of acquisitions on R&D inputs and outputs. The Academy of Management Journal 34(3): 693-706.

Hlavacek, J. D. and V. A. Thompson. 1973. Bureaucracy and new product innovation. The Academy of Management Journal 16(3): 361-372.

Ho, T., S. Savin and C. Terwiesch. 2011. Note: A reply to "New product diffusion decisions under supply constraints". Management Science (October): 1811-1812.

Hoang, H. and F. T. Rothaermel. 2005. The effect of general and partner-specific alliance experience on joint R&D project performance. The Academy of Management Journal 48(2): 332-345.

Holt, C., F. Modigliani, J. Muth and H. Simon. 1960. Planning Production, Inventories, and Work Force. Prentice-Hall.

Howell, R. A. and S. R. Soucy. 1990. Customer profitability: As critical as product profitability. Management Accounting (October): 43-47. (Summary).

Hribar, P. and N. Yehuda. 2015. The mispricing of cash flows and accruals at different life-cycle stages. Contemporary Accounting Research 32(3): 1053-1072.

Huang, J., L. Krull and R. Ziedonis. 2020. R&D investments and tax incentives: The role of intra-firm cross-border collaboration. Contemporary Accounting Research 37(4): 2523-2557.

Hughes, J. S. and J. L. Kao. 1991. Economic implications of alternative disclosure rules for research and development costs. Contemporary Accounting Research 8(1): 152-169.

Hundley, G., C. K. Jacobson and S. H. Park. 1996. Effects of profitability and liquidity on R&D intensity: Japanese and U.S. companies compared. The Academy of Management Journal 39(6): 1659-1674.

Ibbotson, S. and R. Icenogle. 2017. More R&D tax help. Journal of Accountancy (May): 70-71.

Imbro, A. 1971. New products and their related costs. Management Accounting (August): 43-44.

Jackson, D. H. 1974. New product management. Management Accounting (July): 54-56.

Janka, M. and T. W. Guenther. 2018. Management control of new product development and perceived environmental uncertainty: Heterogeneity using a finite mixture approach. Journal of Management Accounting Research 30(2): 131-161.

Jatiningsih, D. E. S. and M. Sholihin. 2015. Examining the interaction effect of cost information types and strategy on the effectiveness of new product development: An experimental study. Journal of Applied Management Accounting Research (Summer).

Jayaram, J. and M. K. Malhotra. 2010. The differential and contingent impact of concurrency on new product development project performance: A holistic examination. Decision Sciences 41(1): 147-196.

Jha, S. K., I. Parulka, R. T. Krishnan and C. Dhanaraj. 2016. Developing new products in emerging markets. MIT Sloan Management Review (Spring): 55-62.

Johnson, O. 1967. A consequential approach to accounting for R & D. Journal of Accounting Research (Autumn): 164-172.

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822.

Jones, E. R. and T. L. Capperauld. 2014. Addressing commodity price volatility in product development through a mature target costing process. Cost Management (July/August): 5-10.

Jørgensen, B. and M. Messner. 2009. Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research (21): 99-124.

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Katila, R. 2002. New product search over time: Past ideas in their prime? The Academy of Management Journal 45(5): 995-1010.

Katila, R. and G. Ahuja. 2002. Something old, something new: A longitudinal study of search behavior and new product introduction. The Academy of Management Journal 45(6): 1183-1194.

Katz, D. M. 2011. Give-and-take on R&D. CFO (October): 23-26 . (R&D tax credit).

Keller, R. T. 2001. Cross-functional project groups in research and new product development: Diversity, communications, job stress, and outcomes. The Academy of Management Journal 44(3): 547-555.

Kelm, K. M., V. K. Narayanan and G. E. Pinches. 1995. Shareholder value creation during R&D innovation and commercialization stages. The Academy of Management Journal 38(3): 770-786.

Kennedy, M. N. 2003. Product Development for the Lean Enterprise: Why Toyota's System Is Four Times More Productive and How You Can Implement It. Oaklea Press.

Khallaf, A. and T. R. Skantz. 2015. R & D productivity following first-time CIO appointments. International Journal of Accounting Information Systems (16): 55-72.

Knott, A. M. 2012. The trillion-dollar R&D fix. Harvard Business Review (May): 76-82.

Koh, P. and D. M. Reeb. 2015. Missing R&D. Journal of Accounting and Economics (August): 73-94.

Koku, P. S. 2010. R&D expenditure and profitability in the pharmaceutical industry in the United States. Journal of Applied Management Accounting Research (Winter): 35-42.

Kotler, P. 1965. Competitive strategies for new product marketing over the life cycle. Management Science (December): B104-B119.

Koufteros, X. A., G. E. Rawski and R. Rupak. 2010. Organizational integration for product development: The effects on glitches, on-time execution of engineering change orders, and market success. Decision Sciences 41(1): 49-80.

Krauch, H. 1966. Resistance against analysis and planning in research and development. Management Science (December): C47-C58.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Krishnan, V. and W. Zhu. 2006. Designing a family of development-intensive products. Management Science (June): 813-825.

Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).

Lawson, R. A., K. V. Pincus, J. E. Sorensen, K. D. Stocks and D. E. Stout. 2017. Using a life-cycle approach to manage and implement curricular change based on competency integration. Issues in Accounting Education (August): 137-152.

Lee, C. and W. Wang. 2020. Strategy, accountants' activities and new product development performance. Advances in Accounting: Incorporating Advances in International Accounting (50): 100487.

Leslie, M. and C. A. Holloway. 2006. The sales learning curve. Harvard Business Review (July-August): 114-123.

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