Innovation knowledge management based on management accounting in ECEs

This paper introduces the findings from an extensive postal survey conducted in Zhongguancun Software Park, which looks at the innovation process of electronic commerce enterprise (ECEs), both incorporated and unincorporated. The implications of management accounting practices on innovation knowledge management in these businesses, are considered. The results indicate that accounting practices is very sophisticated and has an effect on innovation knowledge management in most ECEs. Especially for accounting planning are in a position to utilise fully all available innovation risk reduction mechanisms.