Exploring accountability in an entrepreneurial firm

Jiafan Li, Julia Smith and Gavin Reid

Chapter 14 in Research Handbook on Accounting and Information Systems, 2024, pp 224-248 from Edward Elgar Publishing

Abstract: We present qualitative empirical evidence on the use of accountability within a small entrepreneurial firm. Using the ethnographic approach of participant observation to fully immerse ourselves in the business, we explore how accountability issues that have been commonly acknowledged in Western literature can be addressed and overcome in a developing economy. In doing so, we highlight the tensions and issues that are confronted by a strong owner-manager, with a global perspective and international education. Our analysis considers issues of control, risk, information, communication and monitoring. Overall we present, for the first time, evidence that accountability, as conceived by Western academics, exists in China, but that cultural tensions can lead to difficulties in its implementation. Educating SMEs in developing economies about the advantages of transparent communication is a lesson to be learned from our findings.

Keywords: Business and Management; Economics and Finance; Innovations and Technology (search for similar items in EconPapers)
Date: 2024
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