The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of management has been challenged both through new...

Since its emergence at the beginning of the 1990s, numerous companies have adopted the Balanced Scorecard (BSC). This paper tackles two research questions: (1) whether the BSC adds value to companies and (2) if so, how does it contribute to organisational performance. In contrast to previous...