@article{kepa2026managing,
  title = {Managing R&D Activities in IT Firms: Empirical Evidence from Companies Listed on the Warsaw Stock Exchange},
  author = {Katarzyna KEPA},
  year = 2026,
  url = {https://ibimapublishing.com/p-articles/47MGT/2026/4718826/},
  journal = {Communications of International Proceedings},
  volume = 2026 (8),
  abstract = {The purpose of this article is to identify methods of managing research and development (R&D) activities in IT companies listed on the Warsaw Stock Exchange in Poland and to assess the extent to which the organizational solutions and tools used support the quality of financial reporting. The study addresses two questions: what tools are used for planning, organizing, and controlling R&D activities, and whether cooperation between R&D and financial accounting departments promotes reliable disclosure of information.
The theoretical framework draws on literature on disclosures related to R&D activities, innovation management, and the principles of recognizing development costs under IAS 38. The study employed a literature review and a purposefully selected cross-sectional survey conducted in the second half of 2024 and in 2025 among individuals responsible for R&D management or reporting in IT companies.
The results indicate that R&D is an important management area for 95.45% of respondents, and 90.91% of companies use tools to support this process. A majority of respondents report good communication with financial accounting departments, and most companies use R&D data when preparing financial statements.
The originality of this study lies in linking management practices, technical documentation, and interdepartmental communication to the reliability of financial reporting in high-tech companies. The practical dimension includes identifying solutions useful for R&D managers, controllers, and accountants, while the theoretical dimension expands the discussion on the organizational determinants of disclosures in corporate accounting. A limitation of the study is the sectoral, national, and declarative nature of the sample.},
  keywords = {R&D activities, Financial Reporting, Corporate Governance, research and development management},
  note = Article ID: 4718826
}