‘Calculated Risk-Taking’: The Success Factors of Entrepreneurial Accountants

• Autor(a) principal: Angelika Almeda
• Data de Publicação: 2020
• Outros Autores: Leira Mae Balisi, Raleinne Alikah Concepcion, Jean Caryl Lofamia, Jay-Ar Tapec, Philip Manuel T. Padayao
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.36367/ntqr.1.2020.8-29
• topic: Entrepreneurship, Entrepreneurial Accountant, Success Factors, Self-Determination Theory, Narrative Analysis, Codes-to-Theory Model.

This study explored the ‘meaning’ of being a successful entrepreneurial accountant in Laguna, Philippines, using narrative analysis as a research design. Data were gathered from eight qualified entrepreneurial accountants. We based the analysis of data on the Codes-to-Theory Model proposed by Saldaña (2013), where data underwent a three-level analysis. The findings of the study revealed that the factors that contributed to the success of entrepreneurial accountants are the profound handling of the dynamic integration of the internal and external forces that affect their personal lives and professional endeavors. Specifically, these factors include their profile, personality traits, competencies, opportunities, resources, and business values. These factors are personal and organizational. The study recommends the formation of an association of accounting firms in Laguna to provide a flexible support system to the profession and the SME accounting industry as a whole. This study serves as a foundation on the instigation of further studies on the dynamic integration of professional/technical and entrepreneurial characteristics within a successful individual.