R&D in Textile Companies: Measurement and Reporting

Liuc Papers, Vol. 9, No. 119, 2003

40 Pages Posted: 14 Sep 2006

See all articles by Francesco Giunta

Francesco Giunta

University of Florence - Dipartimento di Scienze Aziendali

Massimiliano Bonacchi

Free University of Bolzano - Faculty of Economics and Management; New York University (NYU) - Department of Accounting

Abstract

Costs for producing a new collection represent a key factor in determining the competitiveness of a textile company. Moreover, the new collection process is considered crucial not only for its costs but for its outcome as well in order to get an accurate overview of companies' profitability in this sector. For textile companies these expenses would fall into the category of R&D costs. However, there is no universally adopted method to identify and to measure the costs of this process, nor to evaluate the usefulness of R&D investments. With this situation thus in mind, the aim of this paper is twofold: to provide useful information to improve textile company disclosure and to get meaningful statistics when indicators such as expenditure on R&D are used; to identify a set of indicators in order to evaluate the efficiency and effectiveness of the new collection process. Hence this information would give a strategic meaning to the accounting data of expenditure on R&D.

Keywords: Textile firms, SME, R&D, intangibles, accounting

JEL Classification: M41

Suggested Citation

Giunta, Francesco and Bonacchi, Massimiliano, R&D in Textile Companies: Measurement and Reporting. Liuc Papers, Vol. 9, No. 119, 2003, Available at SSRN: https://ssrn.com/abstract=929938

Francesco Giunta

University of Florence - Dipartimento di Scienze Aziendali ( email )

Piazza di San Marco, 4
Florence, 50121
Italy

Massimiliano Bonacchi (Contact Author)

Free University of Bolzano - Faculty of Economics and Management ( email )

Universitätsplatz, 1
Bozen-Bolzano, BZ 39100
Italy
+39 0471 013290 (Phone)

HOME PAGE: http://www.unibz.it/en/economics/people/StaffDetails.html?personid=35968&hstf=35968

New York University (NYU) - Department of Accounting ( email )

40 West 4th Street
Suite 9-160
New York, NY NY 10012
United States

HOME PAGE: http://www.stern.nyu.edu/faculty/bio/massimiliano-bonacchi

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