Implementation perspective
The statistics on R&D expenditures are collected both from the funding institutions (funding perspective) and from the research institutions. The implementation perspective captures funds for R&D activities where the research is conducted, i.e., in companies, research institutions (including private non-profit organizations), or higher education institutions. The data come from surveys in which research-performing institutions are asked about their R&D expenditures. Additionally, in the implementation perspective, information on the funding sources of the research are also collected (see also Financing perspective).
