Bridging accounting and finance with entrepreneurship: Business and social perspectives

Abstract

Entrepreneurship is an engine of economic growth and development in societies around the world. There are many accounting and finance issues faced by entrepreneurial firms related to financing, ownership structure, and corporate governance. Likewise, a growing body of literature in accounting and finance that highlights the importance of entrepreneurship has emerged in recent years. In this special issue, we use an intersectional approach to research in these areas in order to explore seemingly disparate fields and investigate points of connection, as well as divergence. This special issue includes seven articles organized into three categories representing financing, innovation, and corporate governance. Our aim is to improve the understanding of the relations between accounting, finance, and entrepreneurship from both business and social perspectives.