01996nas a2200157 4500008004100000245008700041210006900128260000900197300001400206490000700220520144300227653001501670100002101685700001801706856011401724 2016 eng d00aThe Governance of Inter-firm Co-development Projects in an Open Innovation Setting0 aGovernance of Interfirm Codevelopment Projects in an Open Innova c2016 a446 - 4570 v283 aPurpose - This paper examines the governance of inter-firm co-development in an open innovation setting and shows how a stage-gate product development process can be used to support this relationship. Design/methodology/approach - We adopt a qualitative case-study approach informed by ethnomethodology. Data was obtained via semi-structured interviews and document analysis. Findings - We found that in an open innovation setting - where the producing partner relies on a research partner for all product development activities - a stage-gate product development process can act as a governance mechanism as it enables the development of trust and cooperation which supports the co-development relationship. Research limitations/implications - The implication of this finding is that a stage-gate process can be a flexible governance mechanism, which can adapt over time in relation to the needs of the co-development partners in an open innovation setting. This also lays the groundwork for future research to explore the applicability of this tool in other settings e.g. outsourcing arrangements as well as help guide the design and implementation of future governance mechanisms. Originality/value - In the context of accounting research, this paper helps practitioners and academics understand how a stage-gate process can be used as a governance mechanism to manage and control co-development projects in an open innovation setting.10aAccounting1 aBiswas, Sharlene1 aAkroyd, Chris uhttps://business.oregonstate.edu/biblio/governance-inter-firm-co-development-projects-open-innovation-setting01173nas a2200157 4500008004100000245007500041210006900116260000900185300001200194490000600206520068400212653001500896100001800911700001700929856006900946 2013 eng d00aGuest editorial: Introduction to Management Accounting Change in Japan0 aGuest editorial Introduction to Management Accounting Change in  c2013 a376-3790 v93 aPurpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.

Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.

Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.

Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.10aAccounting1 aAkroyd, Chris1 aKato, Yutaka uhttp://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031