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Entrepreneurs and their involvement in producing accounting
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
2005 (English)In: Proceedings of the 28th European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2005Conference paper, Published paper (Refereed)
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 entrepreneurs in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of producing the annual report. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report was prepared. If the entrepreneur was involved, the purpose was also to explain and the entrepreneurs involvement 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 certain accounting in the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study.

Place, publisher, year, edition, pages
Brussels: European Accounting Association , 2005.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-5492OAI: oai:DiVA.org:hh-5492DiVA, id: diva2:346111
Conference
European Accounting Association (EAA) 28th Annual Congress, 18-20 May, 2005, Göteborg, Sweden
Available from: 2010-08-30 Created: 2010-08-30 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