- Tytuł:
- Research and development in the service sector – vague definition and problematic application
- Autorzy:
-
Maruszewska, Ewa Wanda
Strojek-Filus, Marzena - Powiązania:
- https://bibliotekanauki.pl/articles/409678.pdf
- Data publikacji:
- 2020
- Wydawca:
- STE GROUP
- Tematy:
-
research and development
financial reporting
definitione - Opis:
- It is a well-known fact that research and development (R&D) activities are an important factor in maintaining a business on the market. Nowadays, not only is conducting R&D crucial for entities from new technology sector, but also for companies from each sector, including service entities. The aim of the study was to investigate R&D activities among the biggest publicly traded entities in Poland and to examine the way economists and engineers understand the notion of R&D. We hypothesize and find that R&D expenditure is underestimated or unrecognized in financial reports disclosed by service sector enterprises. Further, we surveyed professional economists and engineers to investigate their knowledge about R&D notion and ability to distinguish operational (day-to-day) actions from R&D activities. The study results indicated difference between the opinions expressed by economists and engineers. Our findings are important for regulators and practitioners as they pinpoint that a substantial change in the definition of R&D is required in order to facilitate a wider adoption of R&D by companies rendering services.
- Źródło:
-
Management Systems in Production Engineering; 2020, 1 (28); 53-59
2299-0461 - Pojawia się w:
- Management Systems in Production Engineering
- Dostawca treści:
- Biblioteka Nauki
Artykuł