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    Annotated Bibliography on Innovation

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    Find four peer- or jury-reviewed articles on an innovation related to your specialization. Evaluate each article for the following:

    Reliability of evaluation of research methods and of the theories and data on which the article is based
    Appropriateness for intended audience
    Authority or background of the author
    Limitations, depending on the scope, reliability, age of the document, and bias
    Usefulness of the source for your purposes
    (2-4 pages total)
    Include the following for each article in the Annotated Bibliography:
    - Full bibliographic reference (respecting APA rules about referencing)
    - Summary of document, including the main points, its purpose, the theoretical perspective on which it is based, and the scope
    - Evaluation of the source, critiquing the source briefly.

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    https://brainmass.com/business/accounting/annotated-bibliography-innovation-558668

    Solution Preview

    Parunchana, P., L. Zhang. (2006) Accounting, innovation, and incentives. Journal of Engineering and Technology Management. 23(1-2), 114-129

    The authors in this study are concerned with accounting and financial reporting not moving forward as information based, but instead continue to be valuation only work. This directly conflicts with the movement of technology beyond valuation of assets to the information assets can provide. Incentive can help change the perception, such as moving intangibles into a more information and less depreciation value asset. Both authors are associated with university departments, Parunchana at the Department of Accounting and Law at State University of New York and Zhang at The Anderson School of Management at the University of California. As such, they have access to information and research to help broaden and strengthen the field.

    The study used case studies (methodology and framework of the study and it also points to the sample, which is this group of case studies) to illustrate through formulas the outcomes. These outcomes were in support of the hypothesis. The examples were considered as regular cases familiar to the accounting field and related to the value of the information rather than the valuation of the asset.

    The conclusions include a positive impact on incentive contracts if the impairment is goodwill based. Substitutive incentives however, do not perform as well. The value of the second is that when substitutive projects are used, they can actually point better towards the poor management and reduce incentive costs.
    The source provides a well written research study with appropriate examples and graphics to explain the outcomes more fully. In the case of reading the paper, one would have to know and understand the subject to fully comprehend the issues involved. However, the two scenarios provide enough of an example to support the researchers' conclusions.

    Nur Haiza Muhammad Zawawi, Zahirul Hoque, (2010) "Research in management accounting innovations: An overview of its recent development", Qualitative Research in Accounting & Management, Vol. 7 Iss: 4, pp.505 - 56
    This article ...

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