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Guest editorial

Guest editorial QRAM 15,2 Introduction to the special issue on accounting and innovation Innovation, understood as “the creation and implementation of new products, services and processes which result in significant improvement in outcomes” (Chenhall and Moers, 2015, p. 2), has been pointed out as a critical source of competitive advantage in the current business environment, which is characterized by fierce and global competition (Davila, 2005; Davila and Oyon, 2009; Davila et al., 2009b). Organizations pressured by increasingly uncertain settings need to develop dynamic and adaptive processes of response, the outcome of which is innovation (Chenhall and Moers, 2015; Davila et al., 2009b). While accounting has traditionally been regarded as a discipline that hinders innovation, today there is general consensus about the role it plays in helping organizations and managerial actors to achieve innovation (Davila, 2005; Davila et al., 2009b; Moll, 2015; Laine et al., 2016a, 2016b). Recent studies seek to fully understand how management accounting and management control systems involving both traditional and new practices support the development of mechanisms and processes by which innovation can be achieved (Chenhall and Moers, 2015; Revellino and Mouritsen, 2009, 2015; Bisbe and Otley, 2004; Davila, 2000, 2005; Davila and Oyon, 2009; Davila et al., http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

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References (22)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1176-6093
DOI
10.1108/QRAM-06-2018-107
Publisher site
See Article on Publisher Site

Abstract

QRAM 15,2 Introduction to the special issue on accounting and innovation Innovation, understood as “the creation and implementation of new products, services and processes which result in significant improvement in outcomes” (Chenhall and Moers, 2015, p. 2), has been pointed out as a critical source of competitive advantage in the current business environment, which is characterized by fierce and global competition (Davila, 2005; Davila and Oyon, 2009; Davila et al., 2009b). Organizations pressured by increasingly uncertain settings need to develop dynamic and adaptive processes of response, the outcome of which is innovation (Chenhall and Moers, 2015; Davila et al., 2009b). While accounting has traditionally been regarded as a discipline that hinders innovation, today there is general consensus about the role it plays in helping organizations and managerial actors to achieve innovation (Davila, 2005; Davila et al., 2009b; Moll, 2015; Laine et al., 2016a, 2016b). Recent studies seek to fully understand how management accounting and management control systems involving both traditional and new practices support the development of mechanisms and processes by which innovation can be achieved (Chenhall and Moers, 2015; Revellino and Mouritsen, 2009, 2015; Bisbe and Otley, 2004; Davila, 2000, 2005; Davila and Oyon, 2009; Davila et al.,

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Jun 18, 2018

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