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Accounting Knowledge in Innovative Firms: Direct Contacts with External Auditors for Strategic Actions
Department of Business and Administration, School of Business Economics and Law, University of Gothenburg.
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Innovation och Design.ORCID-id: 0000-0002-3377-6177
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Innovation och Design.ORCID-id: 0000-0003-0290-7522
Rekke forfattare: 32016 (engelsk)Inngår i: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, nr 3/4, s. 209-228Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Managers’ use of auditors in decision processes is well known in theaccounting literature, but little is known about owner-managers in innovativefirms and their acquisition of accounting knowledge through direct contactswith external auditors. We conducted a multiple embedded study of exploratorycharacter based on 21 interviews with owner-managers and external auditorsconnected to six innovative firms. We show that owner-managers in innovativefirms apply informal management control in early phases of the innovationprocess and thus also rely heavily on external auditors for such purposes.However, management’s acquisition of accounting knowledge may contributeover time to the development of a more formalised control system as theircompetence increases. This study suggests that a competence-based view maybe useful for understanding the role of accounting and external auditors ininnovative firms’ management control systems.

sted, utgiver, år, opplag, sider
2016. Vol. 8, nr 3/4, s. 209-228
HSV kategori
Forskningsprogram
Entreprenörskap och innovation
Identifikatorer
URN: urn:nbn:se:ltu:diva-10845DOI: 10.1504/IJMFA.2016.10002742Scopus ID: 2-s2.0-85014514694Lokal ID: 9b984282-9377-42c5-9885-b4c220ca58d4OAI: oai:DiVA.org:ltu-10845DiVA, id: diva2:983793
Merknad

Validerad; 2017; Nivå 1; 2017-03-15 (andbra)

Tilgjengelig fra: 2016-09-29 Laget: 2016-09-29 Sist oppdatert: 2020-01-24bibliografisk kontrollert

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Johansson, JeanethMalmström, Malin

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