An Empirical Study on the Impact of R＆D Investment and Employee Involvement on Innovation Commercialization： Evidence from IT Firms in China  

作　　者：Li Rui 

机构地区：[1]Tsinghua University, Beijing, China

出　　处：《Journal of Modern Accounting and Auditing》2016年第8期429-442,共14页现代会计与审计（英文版）

摘　　要：Using a sample of 126 firms in Chinese IT industry, we developed an empirical model which tests the impact of R＆D investment and employee involvement （El） on innovation commercialization. The results showed that the expenditure of R＆D has a positive effect on performance of innovation commercialization, while the number of R＆D staff has trivial impact on that. The results also revealed that E1 has no direct effect on commercialization performance, but plays a moderating role in the effect of R＆D investment on commercialization of innovation. More specifically, the R＆D expenditure of a finn with high involvement system has a less positive impact on the number of new products, but a more positive effect on the profit of new products.

关 键 词：R＆D investment employee involvement （El） innovation commercialization IT firms 

分 类 号：F239[经济管理—会计学]