{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,23]],"date-time":"2026-07-23T03:57:11Z","timestamp":1784779031023,"version":"3.55.0"},"reference-count":152,"publisher":"Informa UK Limited","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["European Accounting Review"],"published-print":{"date-parts":[[2009,6]]},"DOI":"10.1080\/09638180902731455","type":"journal-article","created":{"date-parts":[[2009,3,23]],"date-time":"2009-03-23T21:19:51Z","timestamp":1237843191000},"page":"281-311","source":"Crossref","is-referenced-by-count":248,"title":["Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities"],"prefix":"10.1080","volume":"18","author":[{"given":"Antonio","family":"Davila","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"George","family":"Foster","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Daniel","family":"Oyon","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"301","reference":[{"key":"CIT0001","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(98)00059-2"},{"key":"CIT0002","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(96)00038-4"},{"key":"CIT0003","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(94)E0014-L"},{"key":"CIT0004","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-2370.2006.00119.x"},{"key":"CIT0005","volume-title":"Corporate Life Cycles: How and Why Corporations Grow and Die, and What to Do about It","author":"Adizes I.","year":"1989"},{"key":"CIT0006","doi-asserted-by":"publisher","DOI":"10.2307\/2393986"},{"key":"CIT0007","doi-asserted-by":"publisher","DOI":"10.2307\/2329157"},{"key":"CIT0008","doi-asserted-by":"publisher","DOI":"10.1506\/VJR6-RP75-7GUX-XH0X"},{"key":"CIT0009","volume-title":"Organizations Evolving","author":"Aldrich H.","year":"1999"},{"key":"CIT0011","first-page":"76","author":"Amabile T. M.","year":"1998","journal-title":"Harvard Business Review"},{"key":"CIT0012","doi-asserted-by":"publisher","DOI":"10.2307\/256995"},{"key":"CIT0013","doi-asserted-by":"publisher","DOI":"10.1006\/mare.1994.1008"},{"key":"CIT0014","doi-asserted-by":"publisher","DOI":"10.1080\/0963818032000141879"},{"key":"CIT0015","volume-title":"The Concept of Corporate Strategy","author":"Andrews K. R.","year":"1971"},{"key":"CIT0016","first-page":"1","author":"Ansoff H. I.","year":"1977","journal-title":"Sloan Management Review"},{"key":"CIT0017","volume-title":"The Management Control Function","author":"Anthony R. N.","year":"1965"},{"key":"CIT0018","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-006-6398-8"},{"key":"CIT0019","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-007-9033-4"},{"key":"CIT0020","doi-asserted-by":"publisher","DOI":"10.1037\/11592-000"},{"key":"CIT0021","doi-asserted-by":"publisher","DOI":"10.2307\/1556340"},{"key":"CIT0022","doi-asserted-by":"publisher","DOI":"10.1002\/smj.4250171003"},{"key":"CIT0023","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1093\/icc\/5.2.239","volume":"5","author":"Baron J. N.","year":"1996","journal-title":"Industrial and Corporate Change"},{"key":"CIT0024","doi-asserted-by":"publisher","DOI":"10.1093\/jleo\/15.1.1"},{"key":"CIT0025","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199905)20:5<421::AID-SMJ30>3.0.CO;2-O"},{"key":"CIT0026","doi-asserted-by":"publisher","DOI":"10.1146\/annurev.ps.32.020181.002255"},{"key":"CIT0027","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.00050"},{"key":"CIT0028","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2003.10.010"},{"key":"CIT0029","volume-title":"Managing the Resource Allocation Process","author":"Bower J. L.","year":"1970"},{"key":"CIT0030","doi-asserted-by":"publisher","DOI":"10.2307\/2393807"},{"key":"CIT0031","doi-asserted-by":"publisher","DOI":"10.2307\/2491156"},{"key":"CIT0032","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(80)90017-3"},{"key":"CIT0033","volume-title":"Strategy is Destiny: How Strategy-Making Shapes a Company's Future","author":"Burgelman R. A.","year":"2002"},{"key":"CIT0034","volume-title":"Inside Corporate Innovation: Strategy, Structure, and Managerial Skills","author":"Burgelman R. A.","year":"1986"},{"key":"CIT0035","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.1040.0084"},{"key":"CIT0036","unstructured":"Carlson, W. B. 2007. \u201cToward a non-linear history of R&D: examples from the American industry, 1870\u20131970\u201d. InThe Creative Enterprise: Managing Innovative Organizations and People, Edited by: Davila, A., Epstein, M. and Shelton, R. Vol. 2, 155\u2013170. Westport, CT: Praeger."},{"key":"CIT0037","doi-asserted-by":"publisher","DOI":"10.1023\/A:1020217817156"},{"key":"CIT0038","doi-asserted-by":"publisher","DOI":"10.1016\/0883-9026(92)90028-P"},{"key":"CIT0039","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(97)00001-9"},{"key":"CIT0040","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2004.79.2.305"},{"key":"CIT0041","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(01)00027-7"},{"key":"CIT0042","volume-title":"Open Innovation: The New Imperative for Creating and Profiting from Technology","author":"Chesbrough H. W.","year":"2005"},{"key":"CIT0043","doi-asserted-by":"publisher","DOI":"10.1016\/0048-7333(93)00764-K"},{"key":"CIT0044","volume-title":"Innovator's Solution: Creating and Sustaining Successful Growth","author":"Christensen C. M.","year":"2003"},{"key":"CIT0045","volume-title":"Product Development Performance","author":"Clark K.","year":"1991"},{"key":"CIT0046","doi-asserted-by":"publisher","DOI":"10.1007\/s11187-006-9033-y"},{"key":"CIT0047","doi-asserted-by":"crossref","first-page":"43","DOI":"10.2307\/41165975","volume":"41","author":"Cole R. E.","year":"1998","journal-title":"California Management Review"},{"key":"CIT0048","doi-asserted-by":"publisher","DOI":"10.1016\/j.mar.2005.06.007"},{"key":"CIT0049","first-page":"23","volume":"40","author":"Cooper R.","year":"1999","journal-title":"Sloan Management Review"},{"key":"CIT0051","doi-asserted-by":"publisher","DOI":"10.1016\/0007-6813(90)90040-I"},{"key":"CIT0052","volume-title":"Creativity: Flow and the Psychology of Discovery and Invention","author":"Csikszentmihalyi M.","year":"1996"},{"key":"CIT0053","doi-asserted-by":"publisher","DOI":"10.2307\/3069284"},{"key":"CIT0054","doi-asserted-by":"publisher","DOI":"10.2307\/256406"},{"key":"CIT0055","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-679x.2004.00161.x"},{"key":"CIT0056","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(99)00034-3"},{"key":"CIT0057","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2004.05.006"},{"key":"CIT0058","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1093\/oso\/9780199283231.003.0003","volume-title":"Controlling Strategy: Management, Accounting, and Performance Measurement","author":"Davila A.","year":"2005"},{"key":"CIT0059","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2005.80.4.1039"},{"key":"CIT0060","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2007.82.4.907"},{"key":"CIT0061","author":"Davila A.","year":"2008","journal-title":"Accounting, Organizations and Society"},{"key":"CIT0062","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2004.18.1.13"},{"key":"CIT0063","volume-title":"Making Innovation Work: How to Manage It, Measure It, and Profit from It","author":"Davila A.","year":"2006"},{"key":"CIT0064","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(02)00056-9"},{"key":"CIT0065","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2003.12.001"},{"key":"CIT0066","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.3.2.179"},{"key":"CIT0067","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.7.2.136"},{"key":"CIT0068","volume-title":"Growing Pains: Transitioning from an Entrepreneurship to a Professionally Managed Firm","author":"Flamholtz E. G.","year":"2000"},{"key":"CIT0069","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(85)90030-3"},{"key":"CIT0070","doi-asserted-by":"publisher","DOI":"10.2307\/259166"},{"key":"CIT0071","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.48.9.1103.174"},{"key":"CIT0072","doi-asserted-by":"publisher","DOI":"10.2307\/2666981"},{"key":"CIT0073","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.1070.0723"},{"key":"CIT0074","volume-title":"The Venture Capital Cycle","author":"Gompers P. A.","year":"1999"},{"key":"CIT0075","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(84)90028-X"},{"key":"CIT0076","doi-asserted-by":"publisher","DOI":"10.1016\/j.mar.2004.09.003"},{"key":"CIT0077","first-page":"37","author":"Greiner L. E.","year":"1972","journal-title":"Harvard Business Review"},{"key":"CIT0078","first-page":"55","author":"Greiner L. E.","year":"1998","journal-title":"Harvard Business Review"},{"key":"CIT0079","doi-asserted-by":"publisher","DOI":"10.1016\/S0737-6782(97)00061-1"},{"key":"CIT0080","doi-asserted-by":"publisher","DOI":"10.1016\/S0737-6782(96)00052-5"},{"key":"CIT0081","doi-asserted-by":"crossref","first-page":"423","DOI":"10.1177\/0148558X0502000407","volume":"20","author":"Guo R.","year":"2005","journal-title":"Journal of Accounting, Auditing and Finance"},{"key":"CIT0082","first-page":"23","volume-title":"The Creative Enterprise: Managing Innovative Organizations and People \u2013 Execution","volume":"3","author":"Haemmig M.","year":"2007"},{"key":"CIT0083","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2005.80.2.613"},{"key":"CIT0084","doi-asserted-by":"publisher","DOI":"10.1016\/j.mar.2004.08.001"},{"key":"CIT0085","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.1060.0200"},{"key":"CIT0086","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(98)00036-1"},{"key":"CIT0087","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.44.12.1670"},{"key":"CIT0088","doi-asserted-by":"publisher","DOI":"10.1016\/S0737-6782(01)00073-X"},{"key":"CIT0089","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2005.07.001"},{"key":"CIT0090","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2000.14.3.303"},{"key":"CIT0091","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(94)00385-I"},{"key":"CIT0092","doi-asserted-by":"publisher","DOI":"10.1016\/S0165-4101(02)00088-5"},{"key":"CIT0093","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbusvent.2005.06.003"},{"key":"CIT0094","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(76)90026-X"},{"key":"CIT0095","first-page":"75","volume":"74","author":"Kaplan R. S.","year":"1996","journal-title":"Harvard Business Review"},{"key":"CIT0096","unstructured":"Koga, K. (1998) Determinants of effective product cost management during product development: opening the black box of target costing, Harvard Business School Working Paper."},{"key":"CIT0097","doi-asserted-by":"crossref","first-page":"111","DOI":"10.1111\/j.1475-679X.2007.00229.x","volume":"45","author":"Leone A. J.","year":"2007","journal-title":"Journal of Accounting Research"},{"key":"CIT0098","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(95)00410-6"},{"key":"CIT0099","doi-asserted-by":"publisher","DOI":"10.1080\/00207540500045634"},{"key":"CIT0100","volume-title":"Strategic Control","author":"Lorange P.","year":"1986"},{"key":"CIT0101","doi-asserted-by":"publisher","DOI":"10.2307\/2329238"},{"key":"CIT0102","doi-asserted-by":"publisher","DOI":"10.1002\/smj.271"},{"key":"CIT0103","first-page":"31","volume":"39","author":"Markides C.","year":"1998","journal-title":"Sloan Management Review"},{"key":"CIT0104","volume-title":"Fast Second: How Smart Companies Bypass Radical Innovation to Enter and Dominate New Markets","author":"Markides C.","year":"2005"},{"key":"CIT0105","volume-title":"Product Strategy for High-Technology Companies","author":"McGrath M.","year":"1995"},{"key":"CIT0106","volume-title":"Control in Business Organizations","author":"Merchant K. A.","year":"1985"},{"key":"CIT0107","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.43.1.88"},{"key":"CIT0108","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.30.10.1161"},{"key":"CIT0109","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.24.9.934"},{"key":"CIT0110","first-page":"75","volume":"74","author":"Mintzberg H.","year":"1994","journal-title":"Harvard Business Review"},{"key":"CIT0111","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(97)00059-7"},{"key":"CIT0112","volume-title":"An Evolutionary Theory of Economic Change","author":"Nelson R. R.","year":"1982"},{"key":"CIT0113","volume-title":"Applied Imagination","author":"Osborn A. F.","year":"1957"},{"key":"CIT0114","doi-asserted-by":"publisher","DOI":"10.1080\/09638180701706815"},{"key":"CIT0115","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.25.9.833"},{"key":"CIT0116","volume-title":"Strategies for Change: Logical Incrementalism","author":"Quinn J. B.","year":"1980"},{"key":"CIT0117","doi-asserted-by":"publisher","DOI":"10.1006\/mare.2000.0140"},{"key":"CIT0118","doi-asserted-by":"publisher","DOI":"10.1002\/(SICI)1097-0266(199907)20:7<655::AID-SMJ44>3.0.CO;2-P"},{"key":"CIT0119","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(84)90005-9"},{"key":"CIT0120","volume-title":"The Elusive Phenomena","author":"Roethlisberger F. J.","year":"1977"},{"key":"CIT0121","volume-title":"Diffusion of Innovations","author":"Rogers E.","year":"2003"},{"key":"CIT0122","doi-asserted-by":"publisher","DOI":"10.2307\/256669"},{"key":"CIT0123","doi-asserted-by":"publisher","DOI":"10.1006\/bare.1994.1012"},{"key":"CIT0124","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(90)90065-8"},{"key":"CIT0125","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2007.82.1.265"},{"key":"CIT0126","doi-asserted-by":"publisher","DOI":"10.1016\/S0883-9026(96)00052-3"},{"key":"CIT0127","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511488719"},{"key":"CIT0128","volume-title":"Organizations: Rational, Natural and Open Systems","author":"Scott W. R.","year":"1992"},{"key":"CIT0129","first-page":"573","volume":"24","author":"Sheu D. F.","year":"2007","journal-title":"International Journal of Management"},{"key":"CIT0130","first-page":"175","volume":"6","author":"Shields M. D.","year":"1994","journal-title":"Journal of Management Accounting Research"},{"key":"CIT0131","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-8691.2007.00457.x"},{"key":"CIT0132","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(87)90024-9"},{"key":"CIT0133","doi-asserted-by":"publisher","DOI":"10.1002\/smj.4250120105"},{"key":"CIT0134","doi-asserted-by":"publisher","DOI":"10.1002\/smj.4250150301"},{"key":"CIT0135","volume-title":"Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal","author":"Simons R.","year":"1995"},{"key":"CIT0136","first-page":"155","volume-title":"The Creative Enterprise: Managing Innovative Organizations and People","volume":"2","author":"Simonton D. K.","year":"2007"},{"key":"CIT0137","first-page":"17","volume":"11","author":"Stevenson H. H.","year":"1990","journal-title":"Strategic Management Journal"},{"key":"CIT0138","doi-asserted-by":"publisher","DOI":"10.1111\/0022-1082.00079"},{"key":"CIT0139","doi-asserted-by":"publisher","DOI":"10.1023\/A:1009688619882"},{"key":"CIT0140","volume-title":"Organizations in Action","author":"Thompson J. D.","year":"1967"},{"key":"CIT0141","doi-asserted-by":"publisher","DOI":"10.1146\/annurev.soc.25.1.19"},{"key":"CIT0142","doi-asserted-by":"publisher","DOI":"10.5465\/AMR.2006.19379631"},{"key":"CIT0143","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2307\/41165852","volume":"38","author":"Tushman M.","year":"1996","journal-title":"California Management Review"},{"key":"CIT0144","doi-asserted-by":"crossref","DOI":"10.1108\/eb054591","volume-title":"Winning through Innovation: A Practical Guide to Leading Organizational Change and Renewal","author":"Tushman M. L.","year":"1997"},{"key":"CIT0145","doi-asserted-by":"publisher","DOI":"10.2307\/259123"},{"key":"CIT0146","doi-asserted-by":"publisher","DOI":"10.1080\/0963818032000102971"},{"key":"CIT0147","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(99)00058-6"},{"key":"CIT0148","volume-title":"The Social Psychology of Organizing","author":"Weick K. E.","year":"1979"},{"key":"CIT0149","volume-title":"Research in Organizational Behavior","author":"Weick K. E.","year":"1999"},{"key":"CIT0150","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6520.2007.00172.x"},{"key":"CIT0151","doi-asserted-by":"publisher","DOI":"10.1016\/0883-9026(92)90025-M"},{"key":"CIT0152","doi-asserted-by":"publisher","DOI":"10.1086\/466942"},{"key":"CIT0153","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbusres.2006.12.006"},{"key":"CIT0154","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.13.3.339.2780"}],"container-title":["European Accounting Review"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/09638180902731455","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,3,12]],"date-time":"2024-03-12T01:19:21Z","timestamp":1710206361000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.tandfonline.com\/doi\/abs\/10.1080\/09638180902731455"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2009,6]]},"references-count":152,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2009,6]]}},"alternative-id":["10.1080\/09638180902731455"],"URL":"https:\/\/doi.org\/10.1080\/09638180902731455","relation":{},"ISSN":["0963-8180","1468-4497"],"issn-type":[{"value":"0963-8180","type":"print"},{"value":"1468-4497","type":"electronic"}],"subject":[],"published":{"date-parts":[[2009,6]]}}}