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Entreprenörers delaktighet i att producera redovisning
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
2004 (Swedish)Licentiate thesis, monograph (Other academic)
Abstract [en]

Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent.  Infact, literature in entrepreneurship says that the role of accounting is only about the past and therefore not of interest for the entrepreneur in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of financial reporting. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report were prepared. If the entrepreneurs were involved, the purpose was also to explain why the entrepreneurs were involved in the process. In purpose to find entrepreneurs the owner-managers of five small growing companies were asked to participate in semi-structured interviews during which their involvement to produce accounting where discussed. The respondents were also presented the adjustments, the final step in the recording process, and the annual report, in order to assess their involvement and to focus on how the entrepreneurs as producers of annual reports reflect and act in relation to other actors and to the process on the reporting.

The study found that the entrepreneurs were certainly involved in producing the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study. The entrepreneurs where involved in the process when certain values of the assets were established and they wrote the directors annual report.

The study concludes that it appears to be important for entrepreneurs in small growing firms to discuss and produce accounting together with other actors, primarily the accountant, to improve their understanding and to identify how the audience of the annual reports may read and interpret the annual reports.

Place, publisher, year, edition, pages
Halmstad: candinavian Institute for Research in Entrepreneurship, SIRE , 2004. , p. 114
Keywords [en]
Financial accounting, annual report, entrepreneurs, construct
Keywords [sv]
extern rapportering, årsredovisning, entreprenörer, producera
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-5309ISBN: 91-631-6387-X OAI: oai:DiVA.org:hh-5309DiVA, id: diva2:342987
Presentation
(Swedish)
Opponent
Supervisors
Available from: 2010-08-24 Created: 2010-08-11 Last updated: 2018-03-23Bibliographically approved

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Blomkvist, Marita

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf