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Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions
University of Gothenburg, Gothenburg, Sweden.
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). Luleå University of Technology, Luleå, Sweden.ORCID-id: 0000-0002-3377-6177
Luleå University of Technology, Luleå, Sweden.
2016 (engelsk)Inngår i: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, nr 3-4, s. 209-229Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Managers’ use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management’s acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms’ management control systems. Copyright © 2016 Inderscience Enterprises Ltd.

sted, utgiver, år, opplag, sider
Olney: InderScience Publishers, 2016. Vol. 8, nr 3-4, s. 209-229
Emneord [en]
accounting knowledge, external auditors, innovative firms, strategic actions, owner-managers, entrepreneurship, informal management control, innovation process, competence-based view
HSV kategori
Identifikatorer
URN: urn:nbn:se:hh:diva-36456DOI: 10.1504/IJMFA.2016.10002742Scopus ID: 2-s2.0-85014514694OAI: oai:DiVA.org:hh-36456DiVA, id: diva2:1190823
Tilgjengelig fra: 2018-03-15 Laget: 2018-03-15 Sist oppdatert: 2018-03-15bibliografisk kontrollert

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