Abstract Prior literature indicates that activities carried out by accountants in new product development (NPD) are important. We explore the relationship between accountants’ activities and NPD performance. We extend prior studies to identify the possible activities carried out by accountants within the NPD process to include five types of activities: basic, cost planning, cost control, profit management, and risk management. We argue that the relationship between accountants’ activities and NPD performance is contingent on firm strategy. We mainly use sales from new products over total sales to measure NPD performance. Based on a large-scale survey, the findings confirm our conjecture that the effects of the five types of activities on NPD performance generally vary as a function of the strategy adopted by the firm. The implication of these findings is that in combination with the chosen strategy, firms should concentrate on the specific activities of accountants that can improve NPD performance.

中文翻译：

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战略，会计师活动和新产品开发绩效

摘要现有文献表明，会计师在新产品开发（NPD）中进行的活动很重要。我们探讨了会计师活动与NPD绩效之间的关系。我们扩展了先前的研究，以识别NPD流程中会计师可能进行的活动，包括五类活动：基本活动，成本计划，成本控制，利润管理和风险管理。我们认为会计师活动与NPD绩效之间的关系取决于公司策略。我们主要使用新产品的销售额占总销售额的方式来衡量NPD的效果。基于大规模调查，这些发现证实了我们的推测，即五种类型的活动对NPD绩效的影响通常会随着公司采用的策略而变化。