The Management Of Research And Development And The Relevance Of Financial Accounting

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Paul E. Nix
Roberto de Magalhaes
William Wilcox

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Abstract

This study investigates alternatives to current financial accounting treatment of research and development expenditures in United States public corporations.  A questionnaire survey was sent to members of the Financial Directors Network of the Industrial Research Institute of America, representing over forty percent of private research and development in the United States.   Background research and the survey indicate that if the financial reporting of research and development is modified, research and development will increase and a shift from short?term to long?term projects will occur; and finally United States public corporations will more effectively compete in the international markets.

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