James J. Chrisman , Hanging “Chevy” Fang , Craig Wilson , Zhenyu Wu
{"title":"Bridging accounting and finance with entrepreneurship: Business and social perspectives","authors":"James J. Chrisman , Hanging “Chevy” Fang , Craig Wilson , Zhenyu Wu","doi":"10.1016/j.bar.2025.101644","DOIUrl":null,"url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 4","pages":"Article 101644"},"PeriodicalIF":9.4000,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"British Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0890838925000940","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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.
期刊介绍:
The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.