![]() ![]() The purpose of this paper is to investigate the consequential impact of COVID-19 on mental health organizations. Our findings assert the importance of context when understanding the challenges of management controllers dealing with the internationalization of such R&D efforts. We found that the international R&D teams of portfolio entrepreneurs and their management controllers have different mindsets when assessing sustainable innovative approaches for the existing business and for future expansion through acquisitions. Open interviews were conducted with portfolio entrepreneurs and their management controllers. A case study is utilized to compare one large and one medium-sized business conglomerate. ![]() An algorithmic decision-making model is implemented that indicates how such portfolio entrepreneurs build complex business structures and create a context for management accounting controllers' information that is suggestive of R&D internationalization challenges. We focus on how international research and development (R&D) teams of portfolio entrepreneurs and their management controllers can help to innovate and sustain entrepreneurial activities. This analysis provides useful insights to policymakers to improve institutional administration and research resource allocation. The topic cluster of decision-making, fuzzy sets, and models has the best growth rate in the SciVal results. Biosensors, electrodes, and voltammetry are the leading topic clusters in the research trend. From 719 records of research topics, topic clusters and school types are the significant factors in research outputs. Research personnel, publications, productivity, total citations, number of international collaborations, and academic research income in 2018 significantly positively correlated with each other. Descriptive statistics, correlation, ANOVA, and the Boston Consulting Group matrix were used in this study. In addition, the trends in research topics in the top 10% of journals are explored. The research performance of eight benchmark technological universities in Taiwan is compared in this study. This study evaluates institutional research performance in benchmark technological universities in Taiwan through intelligent research databases (SciVal) in digital libraries with Ministry of Education open data to explore the performance of research indicators and the research trend of topic clusters to ascertain accountability for decision makers.
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