Entrepreneurial Performance Accounting and Appropriation of Entrepreneurial Ability Evaluation in French Trading SME/VSE

Jean-Paul Mereaux (), Jean-Claude Lopez () and Jimmy Feige ()
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Jean-Paul Mereaux: REIMS UNIVERSITY, France
Jean-Claude Lopez: Reims University
Jimmy Feige: Reims University

Annals of Faculty of Economics, 2018, vol. 1, issue 1, 192-203

Abstract: The entrepreneur is characterized by the capacity to identify opportunities and entrepreneurship supposes an ability to undertake entrepreneurial activity. This ability is a solution to optimize the evaluation of a company and the skills of the entrepreneur. The issue is to use an operational and yet simple model, accessible to all and that is relevant to all actors susceptible to participate in the funding of companies. Hence, how can the entrepreneur’s entrepreneurial ability (EA) be registered in the books of the company in order to guarantee access to funding? Setting up a management or performance audit in SME/VSE depends on important contingent factors. This paper discusses the evaluation of entrepreneurial ability and its integration within trading SME/VSE in France.

Keywords: Entrepreneurial; Ability; -; Entrepreneurial; Performance; Accounting; -; Management; Tool; -Appropriation-; French; SME/VSE (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2018:i:1:p:192-203

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