Innovation cost: A theoretical approach
Keywords:
innovation process, management accounting, research and development, innovation activitiesAbstract
In the current context in which organizations must develop, characterized by uncertainty, epidemiological crisis, globalization, high competitiveness and with accelerated technological advances; the study of innovation emerges, as that source of competitive advantages that allows companies to overcome the adversities of the environment. However, innovation is a complex process that involves the use of a series of resources, whose costs have not been fully studied. This paper aims to provide, in principle, some considerations in order to visualize the shortcomings in the scientific literature and the importance of developing research in this field.
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