Introduction to the special section on accounting, innovation and entrepreneurship

  • Davila A
  • Oyon D
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Abstract

The article presents an introduction to the special section of the journal devoted to examining the role of accounting in innovation and entrepreneurship and stimulating future research. The section assembles four contributions of which the first paper reviews the management control literature on entrepreneurship and innovation. The other papers highlights the factors determining the retention of external accountants in start-up ventures and relation between management control and innovation.

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Authors

  • Antonio Davila

  • Daniel Oyon

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