Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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. (JSTOR link).
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. (JSTOR link).
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, 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. (JSTOR link).
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).
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. (JSTOR link).
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. (JSTOR link).
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.
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, 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. (JSTOR link).
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.
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. (JSTOR link).
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.
Christensen, C. M. 2000. The Innovator's Dilemma: The Revolutionary National Bestseller That Changed The Way We Do Business. Harperbusiness.
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).
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).
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., 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. (JSTOR link).
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 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. (JSTOR link).
DeVries, M. G. 1964. The dynamic effects of planning horizons on the selection of optimal product strategies. Management Science (April): 524-544. (JSTOR link).
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. (JSTOR link).
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.
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.
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.
Ferrer, G. and J. M. Swaminathan. 2006. Managing new and remanufactured products. Management Science (January): 15-26. (JSTOR link).
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.
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. (JSTOR link).
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.
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.
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.
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.
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
Grieves, M. 2005. Product Lifecycle Management: Driving the Next Generation of Lean Thinking. McGraw-Hill.
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).
Harbrecht, R. F. 1964. Designing a system for control of research cost. N.A.A. Bulletin (June): 3-8.
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).
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. (JSTOR link).
Hlavacek, J. D. and V. A. Thompson. 1973. Bureaucracy and new product innovation. The Academy of Management Journal 16(3): 361-372. (JSTOR link).
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. (JSTOR link).
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.
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. (JSTOR link).
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.
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.
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
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. (JSTOR link).
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.
Leslie, M. and C. A. Holloway. 2006. The sales learning curve. Harvard Business Review (July-August): 114-123.
Lev, B. and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics (February): 107-138.
Lewis, M. W., M. A. Welsh, G. E. Dehler and S. G. Green. 2002. Product development tensions: Exploring contrasting styles of project management. The Academy of Management Journal 45(3): 546-564. (JSTOR link).
Lo, A. W. and G. P. Pasano. 2016. Lessons from Hollywood: A new approach to funding R&D. MIT Sloan Management Review (Winter): 47-54.
Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.
Lord, M. D., S. W. Mandel and J. D. Wager. 2002. Spinning out a star. Harvard Business Review (June): 115-121. (Packaging R&D projects as stand-alone entities and spinning them out to tone up finances and create a potential windfall when the new business go public).
Lovelace, K., D. L. Shapiro, L. R. Weingart. 2001. Maximizing cross-functional new product teams' innovativeness and constraint adherence: A conflict communications perspective. The Academy of Management Journal 44(4): 779-793. (JSTOR link).
MacCormack, A. 2001. Product-development practices that work: How internet companies build software. MIT Sloan Management Review (Winter): 75-84.
MacMillan, I. C., D. C. Hambrick and D. L. Day. 1982. The product portfolio and profitability - A PIMS-based analysis of industrial-product businesses. The Academy of Management Journal 25(4): 733-755. (JSTOR link).
Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).
Martin, J. R. Not dated. Product life cycle management. Management And Accounting Web. https://maaw.info/PLCSummary.htm
McCollom, N. N., and L. T. Blank. 1990. Object-oriented programming cuts systems life cycle costs. Journal of Cost Management (Fall): 58-62.
McFadden, J. A. 1956. Organizing new product development. N.A.C.A. Bulletin (March): 832-840.
McRae, T. W. 1968. Financial control of R. & D. activity - A study in applied accounting. Abacus 4(2): 124-141.
Moon, Y. 2005. Break free from the product life cycle. Harvard Business Review (May): 86-94.
Moore, G. A. 2004. Darwin and the demon: Innovating within established enterprises. Harvard Business Review (July-August): 86-92.
Moores, K. and S. Yuen. 2001. Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society 26(4-5): 351-389. (Summary).
Mullick, S. K. and D. P. Haussener. 1974. Production decisions for new products. Management Accounting (August): 27-32.
Nerkar, A. and S. Paruchuri. 2005. Evolution of R&D capabilities: The role of knowledge networks within a firm. Management Science (May): 771-785. (JSTOR link).
Nix, P. E. and D. E. Nix. 1992. A historical review of the accounting treatment of research and development costs. The Accounting Historians Journal 19(1): 51-78. (JSTOR link).
Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research (September): 329-355.
Nohria, N., L. Huston, J. Seely, J. Hagel III, J. Lipman-Blumen and A. Premji. 2005. Feed R&D - or farm it out? Harvard Business Review (July/August): 17-28.
Orton, B. B. and R. D. Bradish. 1969. The treatment and disclosure of research and development expenditures. Management Accounting (July): 31-34.
Palmon, D. and A. Yezegel. 2012. R&D intensity and the value of analysts’ recommendations. Contemporary Accounting Research 29(2): 621-654.
Petersen, C. C. 1967. Computational experience with variants of the Balas algorithm applied to the selection of R&D projects. Management Science (May): 736-750. (JSTOR link).
Petruska, K. and P. Woodlock. 2011. The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.
Pineno, C. J. 2012. Simulation of the weighting of balance scorecard metrics including sustainability and time-driven ABC based on the product life cycle. Management Accounting Quarterly (Winter): 21-38.
Pisano, G. P. 1990. The R&D boundaries of the firm: An empirical analysis. Administrative Science Quarterly 35(1): 153-176. (JSTOR link).
Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.
Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Chapter 8: Industry Evolution. The Free Press. (Summary).
Porter, P. H. and M. A. Gallagher. 2004. Revised R&D budgets for funding postponements. The Journal of Cost Analysis & Management 6(2): 58-78.
Potts, G. W. 1988. Exploit your product's service life cycle. Harvard Business Review (September-October): 32-36.
Powell, C. W. 1950. Product design: Where cost reduction begins. N.A.C.A. Bulletin (July): 1358-1360.
Provan, K. G., J. M. Beyer and C. Kruytbosch. 1980. Environmental linkages and power in resource-dependence relations between organizations. Administrative Science Quarterly 25(2): 200-225. (JSTOR link).
Raffish, N. 1991. How much does that product really cost? Management Accounting (March): 36-39.
Ramaswamy, V. and F. Gouillart. 2010. Building the co-creative enterprise. Harvard Business Review (October): 100-109. (The co-creation approach to process and product design attempts to serve the interest of all stakeholders and focuses on their experiences and how they interact with each other).
Rao, V. R. and G. N. Soutar. 1975. Subjective evaluations for product design decisions. Decision Sciences 6(1): 120-134.
Rockness, H. O. and M. D. Shields. 1988. An empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research 4(2): 568-581.
Rubenstein, A. H. 1964. Organizational factors affecting research and development decision-making in large decentralized companies. Management Science (July): 618-633. (JSTOR link).
Saaksvuori, A. and A. Immonen. 2010. Product Lifecycle Management, 3rd edition. Springer.
Sampson, R. C. 2007. R&D alliances and firm performance: The impact of technological diversity and alliance organization on innovation. The Academy of Management Journal 50(2): 364-386. (JSTOR link).
Santiago, L. P. and P. Vakili. 2005. On the value of flexibility in R&D projects. Management Science (August): 1206-1218. (JSTOR link).
Sasaki, H. D. 1969. Planning and controlling research development costs. Management Accounting (May): 44-50.
Schmelze, G., R. Geier and T. E. Buttross. 1996. Target costing at ITT Automotive. Management Accounting (December): 26-30.
Schneider, J. and J. Hall. 2011. Why most product launches fail. Harvard Business Review (April): 21-23.
Schoenherr, T. and M. Swink. 2015. The roles of supply chain intelligence and adaptability in new product launch success. Decision Sciences 46(5): 901-936.
Schoonhoven, C. B., K. M. Eisenhardt and K. Lyman. 1990. Speeding products to market: Waiting time to first product introduction in new firms. Administrative Science Quarterly 35(1): 177-207. (JSTOR link).
Seed, A. H. 1961. Orienting controls to the product life cycle. N.A.A. Bulletin (May): 33-38.
Seybert, N. 2016. Experienced executives' views of the effects of R&D capitalization on reputation-driven real earnings management: A replication of survey data from Seybert (2010). Behavioral Research In Accounting 28(2): 85-90.
Shankar, V. 2006. Proactive and reactive product line strategies: Asymmetries between market leaders and followers. Management Science (February): 276-292. (JSTOR link).
Shi, T., W. Gu, D. Chhajed and N. C. Petruzzi. 2016. Effects of remanufacturable product design on market segmentation and the environment. Decision Sciences 47(2): 298-332.
Shields M. D. and S. M. Young. 1991. Managing product life cycle costs: An organizational model. Journal of Cost Management (Fall): 39-51. (Summary).
Shil, N. C. and M. Parvez. 2010. Life Cycle Costing: Techniques and Applications: Choosing the Most Economic Project. VDM Verlag Dr. Muller.
Sibley, A. M. and G. L. Waddle. 1977. The liquidation alternative in business planning. Management Accounting (September): 33-35.
Silvern, D. H. 1969. Product opportunity analysis. Management Accounting (February): 44-46.
Simon, M. and S. M. Houghton. 2003. The relationship between overconfidence and the introduction of risky products: Evidence from a field study. The Academy of Management Journal 46(2): 139-149. (JSTOR link).
Sinason, D. H. and C. J. Normand. 2006. Omni Furniture Company: A systems development life cycle case. Journal of Information Systems (Fall): 81-91.
Smith, G. L. 1947. How we developed control of research and development costs. N.A.C.A. Bulletin (November 1): 279-289.
Smith, K. G., T. R. Mitchell and C. E. Summer. 1985. Top level management priorities in different stages of the organizational life cycle. The Academy of Management Journal 28(4): 799-820. (JSTOR link).
Snyder, C. A. and J. F. Cox. 1985. A dynamic systems development life-cycle approach: A project management information system. Journal of Management Information Systems (2): 61-76.
Soh, P., I. P. Mahmood and W. Mitchell. 2004. Dynamic inducements in R&D investment: Market signals and network locations. The Academy of Management Journal 47(6): 907-917. (JSTOR link).
Song, M. and M. M. Montoya-Weiss. 2001. The effect of perceived technological uncertainty on Japanese new product development. The Academy of Management Journal 44(1): 61-80. (JSTOR link).
Stark, J. 2004. Product Lifecycle Management: Paradigm for 21st Century Product Realisation. Springer.
Steinmetz, L. L. 1966. The research and development manager's dilemma: Fact or fiction. The Academy of Management Journal 9(2): 145-151. (JSTOR link).
Steinmetz, N. P. and D. D. Dodd. 1961. Finding, screening and appraising new products. N.A.A. Bulletin (November): 61-70.
Su, S., K. Baird and H. Schoch. 2015. The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance. Management Accounting Research (March): 40-53.
Susman, G. I. 1989. Product life cycle management. Journal of Cost Management (Summer): 8-22.
Susman, G. I. 1996. Product life cycle management. Chapter D3. Handbook of Cost Management. Warren, Gorham & Lamont: D3-1-29.
Sutton, R. I. and A. Hargadon. 1996. Brainstorming groups in context: Effectiveness in a product design firm. Administrative Science Quarterly 41(4): 685-718. (JSTOR link).
Tellander, L. 1960. Cost prevention from design to product. N.A.A. Bulletin (May): 34-36.
Thomke, S. 2003. R&D comes to services. Harvard Business Review (April): 70-79.
Thomke, S. and D. Reinertsen. 2012. Six myths of product development. Harvard Business Review (May): 84-94.
Tutticci, I, G. Krishnan and M. Percy. 2007. The role of external monitoring in firm valuation: The case of R&D capitalization. Journal of International Accounting Research 6(2): 83-107.
Ugochuku, I. 2010. IT Product Life Cycle Management: From the Womb to the Tomb. TLK Publications.
Unal, R., R. D. Braun, A. A. Moore and R. A. Lepsch. 2001. Design optimization on cost basis using orthogonal arrays. The Journal of Cost Analysis & Management 3(1): 41-50.
Unger, E. J., M. A. Gallagher and E. D. White III. 2004. R&D budget-driven cost and schedule overruns. The Journal of Cost Analysis & Management 6(1): 80-97.
Unruh, G. C. 2008. The biosphere rules. Harvard Business Review (February): 111-117. (Sustainability following three rules: Use as few materials as possible, up-cycle, i.e., planning beyond the product's life cycle, and leverage general purpose platforms).
Urban, G. L. and B. Lipstein. 1968. A new product analysis and decision model. Management Science (April): B490-B519. (JSTOR link).
Utterback, J. M. 1971. The process of technological innovation within the firm. The Academy of Management Journal 14(1): 75-88. (JSTOR link).
Van der Meer-Kooistra, J. and R. W. Scapens. 2015. Governing product co-development projects: The role of minimal structures. Management Accounting Research (September): 68-91.
Verganti, R. 2011. Designing breakthrough products. Harvard Business Review (October): 114-120.
Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6. All of the articles in this issue start on page 1.
Waterhouse, J. H. 1988. Discussion of "An empirical analysis of the expenditure budget in research and development". Contemporary Accounting Research 4(2): 588-594.
Weiss, H. K. 1965. Some growth considerations of research and development and the national economy. Management Science (January): 368-394. (JSTOR link). 1965. Errata: Some growth considerations of research and development and the national economy. Management Science (July): 895. (JSTOR link).
White, G. E. and P. F. Ostwald. 1976. Life cycle costing. Management Accounting (January): 39,40 and 42. (See the PLC summary for an illustration from this paper).
Williams, N., P. K. Kannan and S. Azarm. 2011. Retail channel structure impact on strategic engineering product design. Management Science (May): 897-914.
Wilson, R. M. S. 1991. Strategic management accounting. In Issues in Management Accounting, edited by Ashton, Hopper, and Scapens. Englewood Cliffs, NJ: Prentice Hall.
Wollover, D. 1999. Design-to-cost decision support system (DTC-DSS). The Journal of Cost Analysis & Management 1(1): 3-33.
Wouters, M. and S. Morales. 2014. The contemporary art of cost management methods during product development. Advances in Management Accounting (24): 259-346.
Wouters, M., S. Morales, S. Grollmuss and M. Scheer. 2016. Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting (26): 139-274.
Yan, T. and A. Nair. 2016. Structuring supplier involvement in new product development: A China-U.S. study. Decision Sciences 47(4): 589-627.
Yan, T. and T. J. Kull. 2015. Supplier opportunism in buyer-supplier new product development: A China-U.S. study of antecedents, consequences, and cultural/institutional contexts. Decision Sciences 46(2): 403-445.
Yoshida, Y. 1961. Cost control in product feasibility decisions. N.A.A. Bulletin (February): 27-38.
Zhao, M. 2006. Conducting R&D in countries with weak intellectual property rights protection. Management Science (August): 1185-1199. (JSTOR link).
Zoltners, A. A., P. Sinha and S. E. Lorimer. 2006. Match your sales force structure to your business life cycle. Harvard Business Review (July/August): 81-89.