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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 University of Technology, Department of Business Administration, Technology and Social Sciences, Innovation and Design.ORCID iD: 0000-0002-3377-6177
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Innovation and Design.ORCID iD: 0000-0003-0290-7522
Number of Authors: 32016 (English)In: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, no 3/4, p. 209-228Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2016. Vol. 8, no 3/4, p. 209-228
National Category
Other Engineering and Technologies not elsewhere specified
Research subject
Entrepreneurship and Innovation
Identifiers
URN: urn:nbn:se:ltu:diva-10845DOI: 10.1504/IJMFA.2016.10002742Scopus ID: 2-s2.0-85014514694Local ID: 9b984282-9377-42c5-9885-b4c220ca58d4OAI: oai:DiVA.org:ltu-10845DiVA, id: diva2:983793
Note

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

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2020-01-24Bibliographically approved

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Johansson, JeanethMalmström, Malin

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