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Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities

Author

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  • Antonio Davila
  • George Foster
  • Daniel Oyon

Abstract

The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of management has been challenged both through new concepts and recent empirical evidence. This paper presents a review of this emerging literature. It examines the theoretical concepts that are shaping these fields as well as the evidence that is accumulating. It also presents a framework to structure the study of management control systems in innovative settings and future opportunities for research.

Suggested Citation

  • Antonio Davila & George Foster & Daniel Oyon, 2009. "Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 281-311.
  • Handle: RePEc:taf:euract:v:18:y:2009:i:2:p:281-311
    DOI: 10.1080/09638180902731455
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    Citations

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    Cited by:

    1. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    2. Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
    3. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0243-4 is not listed on IDEAS
    4. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
    5. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    6. repec:wsi:ijimxx:v:21:y:2017:i:06:n:s1363919618500159 is not listed on IDEAS
    7. Edelcio Koitiro Nisiyama & José Carlos Tiomatsu Oyadomari & Chen Yen-Tsang & Andson Braga de Aguiar, 2016. "The Use of Management Control Systems and Operations Management Techniques," Brazilian Business Review, Fucape Business School, vol. 13(2), pages 56-81, March.
    8. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, Open Access Journal, vol. 7(3), pages 1-14, March.
    9. repec:spr:jmgtco:v:29:y:2018:i:1:d:10.1007_s00187-018-0261-5 is not listed on IDEAS
    10. repec:eee:crpeac:v:44:y:2017:i:c:p:59-82 is not listed on IDEAS
    11. François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.

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