7/12/2023 — We review the accounting literature on innovation, focusing on the attributes of innovation that collectively make it unique from other resources: novelty, nonrivalry, and partial excludability. These unique attributes help innovation drive economic growth but create information-based challenges that accounting researchers are well-suited to address. We discuss the definition and measurement of innovation, then review the accounting literatures on the disclosure, management, financial reporting, taxation, and contracting and financing of innovation. For each of these literatures we identify challenges and opportunities for future research.

• KEYWORD(S):
• accounting
• innovation

8/24/2022 — We examine the relation between plant-level predictive analytics use and centralization of authority for more than 25,000 manufacturing plants using proprietary US Census data. We focus on headquarters authority over plants through delegation of decision-making and design of performance-based incentives.

• KEYWORD(S):
• accounting
• demographics