The role of management accounting in international entrepreneurship

Christine Mitter and Martin R.W. Hiebl

Journal of Accounting & Organizational Change, 2017, vol. 13, issue 3, 381-409

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.

Keywords: Management accounting; Effectuation; International entrepreneurship; Resource-based view; Internationalization mode; Internationalization pathway (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-02-2016-0006

DOI: 10.1108/JAOC-02-2016-0006

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