hh.sePublications
Change search
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
Entrepreneurs as accountants - the year -end procedures in Gazelle firms
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
2009 (English)In: Proceedings of the 32nd European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2009Conference 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 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 the entrepreneurial process.

This paper reports the results of one empirical study. The study aimed to explore how and why entrepreneurs in successful fast growing firms, i.e. Gazelle firms, participate in the year end procedures. In order to find entrepreneurs a survey was sent to a sample of 257 managers of Gazelle firms and to a control group of 227 managers in not growing firms. The responding rate was more than 50% from both groups. Entrepreneurs in Gazelle firms produce formal financial accounting information and the spent more time compared with managers in not growing firms in this process. Further, the results indicate that that there is a negative relationship between the size and the firm and participation in the year-end procedures.

Place, publisher, year, edition, pages
Brussels: European Accounting Association , 2009.
Keywords [en]
Financial accounting practice, the year-end procedures, participation, fast growing firms.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-5494OAI: oai:DiVA.org:hh-5494DiVA, id: diva2:346113
Conference
European accounting association, 32nd Annual Congress, 12 - 15 May 2009, Tampere, Finland
Available from: 2010-08-30 Created: 2010-08-30 Last updated: 2018-03-23Bibliographically approved

Open Access in DiVA

No full text in DiVA

Authority records BETA

Blomkvist, Marita

Search in DiVA

By author/editor
Blomkvist, Marita
By organisation
Centre for Innovation, Entrepreneurship and Learning Research (CIEL)
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 200 hits
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