Glaeser and Lang (2024; GL) reviews the accounting literature on innovation, which has increased substantially in recent years. GL makes an important contribution to accounting research by bringing into the literature the implications of Romer's Nobel Prize winning endogenous growth theory and by explaining how accounting research addresses questions related to innovation. We contribute to accounting research by building on GL's foundation to suggest three main paths forward for future innovation research. First, focus on innovation's three defining attributes: novelty, nonrivalry, and partial excludability. Second, determine the needs of various users of information about a firm's innovation activities and how to meet those needs; we focus on the needs of investors. Third, address questions our discussion highlights as potentially important for future research on financial reporting and innovation, including the crucial question of an innovation's identifiability.

中文翻译：

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会计与创新：研究的前进道路


Glaeser 和 Lang（2024；GL）回顾了有关创新的会计文献，近年来创新大幅增加。 GL 通过将获得诺贝尔奖的罗默的内生增长理论的含义引入文献，并解释会计研究如何解决与创新相关的问题，为会计研究做出了重要贡献。我们在 GL 的基础上为会计研究做出贡献，为未来的创新研究提出了三个主要发展路径。首先，关注创新的三个定义属性：新颖性、非竞争性和部分排他性。其次，确定不同用户对公司创新活动信息的需求以及如何满足这些需求；我们关注投资者的需求。第三，解决我们讨论中强调的对未来财务报告和创新研究潜在重要的问题，包括创新可识别性的关键问题。