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Entrepreneurs’ Accountability: Accounting or Behavioral Issues?

International Conference on Business and Information, Accounting and Finance Section, Bangkok, Thailand, July 4-6, 2011

20 Pages Posted: 17 Jul 2011 Last revised: 19 Sep 2011

Samuel P. D. Anantadjaya

International University Liaison Indonesia (IULI)

Neneng Djuaeriah

Swiss German University

Innge S. Handojo

Swiss German University

Date Written: July 4, 2011

Abstract

In higher education, the topic on auditing is intensively studied in great details to note the importance on reviewing and evaluating financial reports of various organizations. It is also known that auditing is regarded as the reference point for business growth as financial records become the basis for future decisions, not only for prospective investors, but also for owners and management in formulating future action steps. Hence, it is expected that auditing is also important not only for large organizations, but also for small and medium enterprises.

This research is intended to seek out relationships between the roles of entrepreneurs as business owners, and the roles of entrepreneurs as managers toward accountability of organizational records and performance. The reference point for this research is the entrepreneurial theory of the firm, to establish the building blocks in closing onto the entrepreneur accountability in managing the organization’s portfolios. The second reference point for this research is the individual rational theory, which states that it is considered rational for individual entrepreneurs to continue growing. Taking up the role as managers, it is also deemed rational for entrepreneurs to expand organizational activities by various means. Factors, such as; hyper-competition, technological advancement, shorter product life cycles, and innovation, are also incorporated into the studies to reveal the connection between the entrepreneurial accountability, and the rationality of entrepreneurs in making business decisions toward organizational growth.

Preliminary studies have been conducted, not only covering small/micro businesses, but also large establishments. Those preliminary studies include; a study on measuring human resources (Anantadjaya, 2009), an entrepreneurial mindset development model (Anantadjaya, et al, 2010), and an entrepreneurial study to note the role of entrepreneurs in project management (Anantadjaya and Mulawarman, 2010).

Keywords: entrepreneur, accountability, theory of the firm, behaviors, risks

JEL Classification: A10, M13, M21, M40

Suggested Citation

Anantadjaya, Samuel P. D. and Djuaeriah, Neneng and Handojo, Innge S., Entrepreneurs’ Accountability: Accounting or Behavioral Issues? (July 4, 2011). International Conference on Business and Information, Accounting and Finance Section, Bangkok, Thailand, July 4-6, 2011. Available at SSRN: https://ssrn.com/abstract=1886669

Samuel P. D. Anantadjaya (Contact Author)

International University Liaison Indonesia (IULI) ( email )

Eco Campus, The Breeze
BSD City
Serpong, Tangerang, Banten 15345
Indonesia
+62-21-5058-8000 (Phone)

HOME PAGE: http://www.iuli.ac.id

Neneng Djuaeriah

Swiss German University ( email )

EduTown, BSD City
Serpong, Tangerang 15339
Indonesia

Innge S. Handojo

Swiss German University ( email )

EduTown, BSD City
Serpong, Tangerang 15339
Indonesia

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