Accounting And Distributed Product Development
Source: Stockholm School of Economics
This paper deals with the nature of product development and the impact of accounting practices on such developments. Through an in-depth case study at ABB Robotics the authors extend Dubois and Araujo's (2006) work on distributed product development. They find that distributed product development encompasses a mix of hierarchical and collective systems integration, planning and improvising. They thereby contribute to the emerging literature on distributed product development by highlighting the combinations of the hierarchical view (c.f. Brusoni et al, 2001) and the interactive view (c.f. Dubois and Araujo, 2006).