... on commercializing innovative products and enhancing continuous firm growth. Using a novel measure that indicates the firm’s ability to profit from R&D, we show that the pay gap between the CEO and average employees is significantly related to R&D efficiency. In addition, we document the positive impact...

...Seleshi Sisaye; Jacob G. Birnberg Purpose The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach A theoretical...