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Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (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 (English)Conference paper, Abstract (Refereed)
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.

Place, publisher, year, edition, pages
2015.
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hh:diva-29213OAI: oai:DiVA.org:hh-29213DiVA: diva2:846475
Conference
American Accounting Association (AAA) Annual Meeting, Chicago, IL, USA, August 7-12, 2015
Available from: 2015-08-17 Created: 2015-08-17 Last updated: 2017-08-18Bibliographically approved

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CiteExportLink to record
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  • apa
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