What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg...
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7/25/2019 What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg (1)
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What prevents futureentrepreneurs from
perceiving the interactionbetween theentrepreneurial and the
accounting processEve Lamberg, Estonian Business School (EBS)
Tartu 15.03.2012
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7/25/2019 What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg (1)
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Entrereneurshi as a !rocess"Some #e$ !hases (Baron % Shane,
200&)
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7/25/2019 What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg (1)
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'hat barriers eist or uture
entrereneurs*1. +ccounting tetboos emhasi-e the
manual accounting procedureto such anetent that uture entrereneurs bog o/nin unnecessar$ stes . or eamle orngrenet al, 200 .11 Ehibit 41.
2. Debit- credit rule o accounting roceure
in /hich ata o business activities isrocesse into nancial statements.
3. Data coding revent ata anal$sis.
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7/25/2019 What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg (1)
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value that accounting can rovie
Input boundary
BUSINESS ACTIVITIES
(documents)
AIS
PROCESSING of business activities(summarizing and manipulating of DATA)
(DATAINFORMATION)
Output boundary
Financial statements about business activities
KNOWLEDGE for decision making
COMMUNICATING ofaccountinginformation(converting of INFORMATION)
(INFORMATION KNO!"D#" as out$ut of AI%)
BUSINESS
ACTIVITIES
(ot&er subs'stems)
MEASURING of business activities(classifing and accumulating DATA)
(usiness eventsDATA as in$ut of AI%)
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7/25/2019 What+prevents+future+entrepreneurs+from+perceiving+the+interaction+between+the+entrepreneurial+and+the+accounting+process+-+Eve+Lamberg (1)
5/5
Than 6ou or $our in attention7
8uestions*