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Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions
University of Gothenburg, Gothenburg, Sweden.
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). Luleå University of Technology, Luleå, Sweden.ORCID iD: 0000-0002-3377-6177
Luleå University of Technology, Luleå, Sweden.
2016 (English)In: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, no 3-4, p. 209-229Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Olney: InderScience Publishers, 2016. Vol. 8, no 3-4, p. 209-229
Keywords [en]
accounting knowledge, external auditors, innovative firms, strategic actions, owner-managers, entrepreneurship, informal management control, innovation process, competence-based view
National Category
Business Administration
Identifiers
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
Available from: 2018-03-15 Created: 2018-03-15 Last updated: 2018-03-15Bibliographically approved

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Blomkvist, MaritaJohansson, Jeaneth

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf