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Gasellentreprenörer och delaktighet i bokslutsprocessen - vad skiljer dem från andra företagsledare?
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
2007 (Swedish)Conference paper, Published paper (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 limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in exploiting opportunities. In contrast, recent studies in accounting and the context of entrepreneurship reveal that entrepreneurs use and construct accounting information with diverse characteristics.

 

This paper reports the preliminary results of a survey and archival study. The study aimed to describe and explain how successful entrepreneurs and other managers are participating in the year-end procedures. Also, the study aimed to analyse differences between successful entrepreneurs´ participation and other manager’s participation in this process. The study focused on the activities in the year-end procedures concerned with the values of R&D, stock and work-in-progress and accounts receivables. In order to find successful entrepreneurs the survey was send to a sample of 257 managers of profitable, continuously growing companies. In order to find other managers, who not where successfully entrepreneurial, the survey was send to a sample of 227 managers in not growing companies. Also, the annual report from the companies where the respondents where involved in was collected. This data was also included in the study. The responding rate was about 50% from both groups. The most notable finding is, in contradiction to literature on entrepreneurship, that successful entrepreneurs use financial accounting information. Further, a preliminary result shows that successful entrepreneurs participate more than other managers in producing financial accounting. Ownership structure, degree of growth and individual motives related to stakeholders seems to be some factors that influence the degree of participation.

Place, publisher, year, edition, pages
2007.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-5493OAI: oai:DiVA.org:hh-5493DiVA, id: diva2:346112
Conference
19th Nordic Academy of Management Conference, 7-8 augusti, 2007, Bergen, Norge
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