FE rapport,
University of Gothenburg, Department of Business Administration

Abstract: Habitual entrepreneurs building complex business structures are despite of their importance and media exposure little researched. Our paper has this category in focus and our research questions besides the entrepreneur himself deals with their business structure from the perspectives of organisational structure and accounting practice. Three habitual entrepreneurs are described and analysed, two in Sweden and one in United Kingdom. Analysis is made with help of the metaphor New Builder with the meaning that these persons are primarily building business secondly cleaning in business structures. Results show that these entrepreneurs can be categorised as constantly exploiting business opportunities in line with many other entrepreneurial studies, but can also be categorised as adventures not discussed in earlier research. Business structure created are quite complex and there is tensions based on entrepreneurs seeing synergy while other actors has to deal with the complexity in these structures. Also there is tension in accounting based on entrepreneurs’ simple revenue/cost model and the professional accounting norms of accurately measuring several dimensions.

Keywords: Habitual entrepreneurs; builder; adventurer; complexity; organisational structure; accounting practice

26 pages, October 6, 2008

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