IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/jaoc-02-2016-0006.html
   My bibliography  Save this article

The role of management accounting in international entrepreneurship

Author

Listed:
  • Christine Mitter
  • Martin R.W. Hiebl

Abstract

Purpose - This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management accounting on internationalization capability. Design/methodology/approach - This paper is based on a multiple case study of Austrian firms and draws on the resource-based view of the firm as well as effectuation/causation logics. Data for this study were collected via semi-structured interviews, press reports, company chronicles, organizational brochures and websites of the analyzed case firms. Findings - The paper finds that management accounting may indeed serve as a key capability for international entrepreneurship. However, reliance on this capability seems to be contingent on the phase of international entrepreneurship and pathway and mode of internationalization. Research limitations/implications - The findings add to the accounting literature by showing that the phase as well as the mode and pathway of international entrepreneurship may serve as contingency factors for management accounting, which have been overlooked in the literature. At the same time, they also contribute to the international entrepreneurship literature by offering an initial view on the neglected capability of management accounting. Originality/value - This is the first study to analyze the role of management accounting in international entrepreneurship.

Suggested Citation

  • Christine Mitter & Martin R.W. Hiebl, 2017. "The role of management accounting in international entrepreneurship," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 13(3), pages 381-409, September.
    • Handle: RePEc:eme:jaocpp:jaoc-02-2016-0006
    DOI: 10.1108/JAOC-02-2016-0006
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0006/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2016-0006/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JAOC-02-2016-0006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Daniela Di Berardino & Faisal Anees, 2024. "Creativit? organizzativa ed individuale nelle piccole e medie imprese: il ruolo del sistema di controllo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 227-249.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:jaoc-02-2016-0006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.