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Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN). Luleå University of Technology, Luleå, Sweden.ORCID-id: 0000-0002-3377-6177
Luleå University of Technology, Luleå, Sweden.
2015 (engelsk)Konferansepaper, Oral presentation with published abstract (Fagfellevurdert)
Abstract [en]

Managers’ use of auditors in decision processes are well known in the accounting literature but little is known on managers in innovative firms and their acquisition of accounting knowledge through direct contacts with auditors. We conducted a multiple embedded study of exploratory character based on 19 interviews with managers and auditors connected to six innovative firms. We show that managers in innovative firms apply informal management control in early phases and thus also rely to a high extent on external auditors for such purposes. Management acquisition of accounting knowledge may however stepwise contribute to a more formalized control system as management competence increase. This study suggests that competence based view may be useful for understanding the role of accounting and auditors.

sted, utgiver, år, opplag, sider
2015.
HSV kategori
Identifikatorer
URN: urn:nbn:se:hh:diva-29213OAI: oai:DiVA.org:hh-29213DiVA, id: diva2:846475
Konferanse
American Accounting Association (AAA) Annual Meeting, Chicago, IL, USA, August 7-12, 2015
Tilgjengelig fra: 2015-08-17 Laget: 2015-08-17 Sist oppdatert: 2018-03-22bibliografisk kontrollert

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Blomkvist, MaritaJohansson, Jeaneth

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