Connecting science to the economic: Accounting calculation and the visibility of research and development

Robson, Keith 1994. Connecting science to the economic: Accounting calculation and the visibility of research and development. Science in Context 7 (3) , pp. 497-514. 10.1017/S0269889700001794

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Abstract

The presence or absence of scientific research in productive organizations is a subject of professional concern to the scientific and engineering community, and of wider interest to political agencies in the United Kingdom. This paper will explore aspects of the economic visibility of scientific practices in productive organizations: how, by whom, and in what contexts research and development practices have been constructed, monitored, and disseminated as economic statistics within and beyond the modern industrial enterprise. The paper will focus on the construction of scientific practices as accounting and economic signifiers within their organizational context: the growth of mechanisms for the connection of scientific practices to economic calculations. How companies account for R&D has been elevated by particular government agencies through the accountancy bodies, as a way of forging a relationship between economic calculation and the scientific practices of U.K. companies.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory Q Science > Q Science (General)
Additional Information:	Pdf uploaded in accordance with publisher's policy at http://www.sherpa.ac.uk/romeo/issn/0269-8897/ (accessed 25/02/2014).
Publisher:	Cambridge University Press
ISSN:	0269-8897
Date of First Compliant Deposit:	30 March 2016
Last Modified:	05 May 2023 13:50
URI:	https://orca.cardiff.ac.uk/id/eprint/52086

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