Top management involvement in R&D budget setting

The importance of financial factors, budget targets, and R&D performance evaluation

Alan S. Dunk, Alan Kilgore

Research output: Chapter in Book/Report/Conference proceedingChapter

1 Citation (Scopus)

Abstract

Organizations are increasingly reliant on their top management to provide research and development (R&D) units with a strategic focus reflecting changes in their competitive environments. However, little research has specifically explored implications arising from top management involvement in R&D budget setting. This study examines empirically the extent to which such involvement is associated with first, an emphasis on financial factors in setting R&D budgets, and second, with the importance of budget targets for R&D managers. Third, the study evaluates the impact of that involvement on R&D performance evaluation. The results of the research provide evidence of the relation R&D budget setting has to these three factors.

Original languageEnglish
Title of host publicationAdvances in management accounting
EditorsMarc J. Epstein, John Y. Lee
Place of PublicationGreenwich, CT
PublisherElsevier
Pages191-206
Number of pages16
Volume11
ISBN (Electronic)9781849502078
ISBN (Print)9780762310128
DOIs
Publication statusPublished - 2003

Publication series

NameAdvances in Management Accounting
Volume11
ISSN (Print)14747871

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