Academic Journal
Orientation at research and development activity from the perspective of the accounting information system
| العنوان: | Orientation at research and development activity from the perspective of the accounting information system |
|---|---|
| المؤلفون: | Dyhdalewicz, Anna |
| بيانات النشر: | Wydawnictwo Uniwersytetu w Białymstoku |
| سنة النشر: | 2018 |
| المجموعة: | Repozytorium Uniwersytetu w Białymstoku (RUB) |
| مصطلحات موضوعية: | research and development activity, cost of research and development works, accounting |
| الوصف: | Goal – The aim of the paper is to identify research and development in the accounting information system, with particular emphasis laid on the role of the management accounting subsystem in creating information for external reporting purposes. Research methodology – In order to achieve the goal, a method of scientific description was used, consisting in the analysis of the subject literature in the field of management and accounting, while using inductive reasoning and comparative analysis of selected regulations of the balance sheet law. Score – The use of the accounting information potential in the area of research and development requires the integration of information in the accounting information system so that the created information will be useful both for management and for the needs of various external stakeholders of the entity. Many methods in the field of management accounting are characterized by the focus on research and development activities. On the basis of the information focused on management needs enterprises can distinguish the components of the innovation process, separate the costs of research works from the costs of development works, document the development of economic benefits in the future, differently recognize the costs associated with them in the financial statements and make balance sheet valuation of the development costs. Originality/value – The paper is of conceptual character, it presents the contribution to the discussion on accounting convergence in the area of research and development. As a consequence, this process may contribute to the implementation and development of management accounting methods for managing innovative projects in enterprises and improving the quality of information presented in financial statements. ; a.dyhdalewicz@pb.edu.pl ; Faculty of Management and Production Engineering, Bialystok University of Technology ; Carlsson-Wall M., Kraus K., 2015, Opening the black box of the role of accounting practices in the fuzzy front-end of product innovation, ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| تدمد: | 1506-7637 |
| Relation: | Optimum. Economic Studies, Nr 4(94) 2018, s. 14-26; http://hdl.handle.net/11320/7525; Optimum. Economic Studies; orcid:0000-0001-6605-961X |
| DOI: | 10.15290/oes.2018.04.94.02 |
| الاتاحة: | http://hdl.handle.net/11320/7525 https://doi.org/10.15290/oes.2018.04.94.02 |
| رقم الانضمام: | edsbas.65D4AB0F |
| قاعدة البيانات: | BASE |
| تدمد: | 15067637 |
|---|---|
| DOI: | 10.15290/oes.2018.04.94.02 |