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Accounting knowledge in innovative firms - direct contacts with external auditors for strategic actions
International Journal of Managerial and Financial Accounting
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 indoi:10.1504/ijmfa.2016.10002742 fatcat:y32k7wzirvewhmju6q6hp2ppsy