Groupon is taking the first step in remaking its board of directors amid criticism of internal controls inside the newly listed public company. Starbucks Chairman and CEO Howard Schultz and Accel Partners’ Kevin Efrusy will both be replaced by “accounting types.” Schultz’s has voluntarily resigned effective immediately, while Efrusy will complete his term but not seek re-election as of June. The new directors will be AMEX CFO Daniel Henry and Deloitte Vice Chairman Robert Bass. [Source: AllThingsD]