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• W4313656743 abstract "Abstract This paper systematically reviews the existing literature at the crossroads of management accounting and new product development. At present, the accumulated knowledge on this topic is fragmented. Different research settings, diverse research focuses, and the use of different research methods are amongst the main reasons for the existing fragmentation and lack of an overall, conceptually coherent view of the knowledge gained on the management accounting phenomenon in new product development environments. As a response to the current knowledge fragmentation, the purpose of this paper is to consolidate existing evidence, provide an overview of the literature’s state-of-the-art, and propose paths for its future development. As a result of the systematisation attempt, this paper recognises the threefold identity of management accounting research in new product development and proposes a conceptual framework that collocates existing contributions along a research spectrum that gradually shifts the focus from the more technical-oriented aspects of management accounting to the more sociological-oriented aspects. Accordingly, this paper identifies the following research paths and systematise their relative contributions: (1) management accounting techniques and calculations; (2) management accounting information types and roles; (3) management accountants’ involvement and roles in new product development environments. Besides allowing the systematisation of previous investigations, this paper’s three research avenues provide a ‘lighthouse’ to those who, in future, aim to contribute to the current debate and knowledge creation at the intersection of management accounting and new product development. In this regard, the final part of the paper advances nine research propositions that emanate from the literature review and outlines a research agenda with directions for future research." @default.
• W4313656743 created "2023-01-07" @default.
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• W4313656743 date "2023-01-07" @default.
• W4313656743 modified "2023-09-25" @default.
• W4313656743 title "Management accounting and new product development: a systematic literature review and future research directions" @default.
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• W4313656743 doi "https://doi.org/10.1007/s10997-022-09650-9" @default.
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