Project R-11530

The role of the accountant for start-ups (Research)

To date, little is known regarding the real added value of the accountant within the fast-paced and uncertain environment in which start-ups operate. Current literature has mainly focused on the determinants of selecting an accountant by a start-up or the relevance of accounting information for the valuation of start-ups. However, a specific examination of the added value of an accountant for a start-up is still lacking. To this date, the following questions remain unanswered: Does an accountant add value to start-up performance? What services are accountants currently providing for start-ups? Do these activities actually improve the performance of a start-up? What are the expectations of a start-up towards an accountant? Therefore, based on the central research question "What is the role of the accountant for a start-up?", this PhD tries to fill this gap.

01 September 2019 - 31 August 2023