L'activité entrepreneuriale génère des séries d'événements qui sont susceptibles d'impacter à la fois l'équilibre de l'entreprise et celui de son propriétaire-dirigeant. Alors que la santé de ce dernier constitue un actif immatériel clé pour une petite organisation, les caractéristiques des événements vécus et la réaction psychologique du chef d'entreprise demeurent peu étudiées. Le but de ce travail doctoral est de combler ces lacunes communes à la santé au travail et à l'entrepreneuriat, deux champs rarement croisés. En partant d'une vision pluridisciplinaire et d'une posture épistémologique de type pragmatique, nous avons mené une recherche mixte auprès d'un panel de 357 dirigeants de PME. Une étude longitudinale qualitative fut d'abord conduite pour catégoriser sémantiquement les événements les plus marquants. Puis une étude transversale quantitative a permis la pondération des événements codés via deux construits médiateurs : le stress (réponse négative à un événement) ou la satisfaction (réponse positive). Enfin, l'influence des événements vécus sur la santé physique et mentale a été testée par des régressions linéaires multiples. Au niveau conceptuel, les résultats de cette thèse étendent la théorie des événements affectifs au champ de l'entrepreneuriat. Sur le plan méthodologique, deux inventaires d'événements sont proposés : ils capturent le stress et la satisfaction générés par l'activité entrepreneuriale. De manière pratique, des actions préventives de professionnels médicaux peuvent s'appuyer sur les qualités prédictives de la santé de ces inventaires. Présentés comme un « stressomètre » et un « satisfactomètre », ils sont aussi des outils de repérage accessibles aux travailleurs non salariés. / Entrepreneurial activity generates series of events which may impact both the equilibrium of the business and the one of its owner-manager. While the health of this latter represents a key intangible asset for a small organisation, the features of the experienced events and the psychological reaction of the small business owner remain little explored. The aim of this doctoral work is to make up for these common lacks to occupational health and entrepreneurship, two fields scarcely crossed. Based on a multidisciplinary approach and an epistemological positioning of the pragmatic type, we led a mixed methods research on a panel of 357 small business owners. First, a qualitative longitudinal survey was conducted to place the most notable events experienced by the owners into semantic categories. Second, a quantitative cross-sectional questionnaire intended to weight the coded events through two mediating constructs: stress (negative response to an event) and satisfaction (positive response). Third, the influence of the events experienced on physical and mental health variance was tested through multiple linear regressions. Conceptually speaking, the results of this thesis extend the affective events theory to the field of entrepreneurship. Methodologically speaking, two checklists of events are proposed: they capture the stress and the satisfaction generated by the entrepreneurial activity. Practically speaking, some preventive actions from medical professionals can build upon the predictive qualities regarding health of these checklists. Introduced as a “stressometer” and a “satisfactometer”, they are also benchmarking tools available for the self-employed.

The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.

Small businesses are critical to the health of the United States economy as they account for approximately 50% of all jobs and 99% of all firms. The purpose for this descriptive multiunit case study was to explore what strategies small business owners used to achieve profitability by the end of the first 5 years of opening their business. The sample comprised 4 small business owners who have been profitable by Year 5 of being in business in Denver, Colorado. The conceptual framework for this study was built upon the general systems theory. The data were collected through semistructured interviews and company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on the methodological triangulation of the data sources collected, 3 emergent themes were identified after completing the 5 stages of data analysis: seasonality of the business, passion and dedication of the small business owner, and hiring the right employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners in preparing and sustaining profitability. The data from this study may contribute to the prosperity of the small business owners' employees, their families, communities, and the local economy.

O objetivo da pesquisa foi potencializar a explicação da relação da aprendizagem e do trabalho do dirigente da pequena empresa conhecendo objetivamente o estilo e os papéis e compreendendo o seu significado subjetivo. O tema da pesquisa foi estudar o trabalho do dirigente da pequena empresa objetivamente, por meio de um levantamento e subjetivamente por meio da abordagem etnometodológica, juntamente com os estilos de aprendizagem do dirigente. Para isso o trabalho de campo foi realizado em duas fases: na 1ª fase a abordagem foi quantitativa: levantamento sobre os estilos de aprendizagem - por meio do inventário de estilos de aprendizagem de Kolb - e dos papéis do administrador - por meio do questionário utilizado na pesquisa de Oliveira (2010) que foi desenvolvido com base na abordagem dos papéis de Mintzberg (1973); na 2ª fase a abordagem foi qualitativa com estudo de caso etnometodológico e análise da conversação a fim de compreender a percepção dos dirigentes sobre seu estilo de aprendizagem e seu trabalho. Ao final, quantitativamente não foi possível estabelecer uma relação significante entre as variáveis estilo de aprendizagem, trabalho do dirigente e desempenho organizacional, porém, qualitativamente essas relações foram identificadas e explicadas. Também foi realizada uma triangulação dos dados quantitativos e qualitativos a fim de comparar os resultados e identificar a importância de cada técnica. / The aim of the study was to improve the relationship explanation between learning and work manager objectively knowing the style and the roles and understanding their subjective meaning. The theme of the research was to study the small business work manager objectively, through a survey and subjectively through the ethnomethodological approach, along the learning styles of the manager. So the fieldwork was conducted in two phases: the 1st phase was quantitative approach: survey on learning styles - through the Kolb inventory of learning styles - and administrator roles - through the questionnaire used in Oliveira survey (2010) that was developed based on the approach of Mintzberg roles (1973); the 2nd phase was a qualitative approach with ethnomethodological case study and conversation analysis in order to understand the perception of the managers on your learning style and your work. Finally, quantitatively could not establish a significant relationship between the variables learning style, manager work and organizational performance, however, these relationships were qualitatively identified and explained. A triangulation of quantitative and qualitative data was also performed to compare the results and identify the importance of each technique.

O objetivo da pesquisa foi potencializar a explicação da relação da aprendizagem e do trabalho do dirigente da pequena empresa conhecendo objetivamente o estilo e os papéis e compreendendo o seu significado subjetivo. O tema da pesquisa foi estudar o trabalho do dirigente da pequena empresa objetivamente, por meio de um levantamento e subjetivamente por meio da abordagem etnometodológica, juntamente com os estilos de aprendizagem do dirigente. Para isso o trabalho de campo foi realizado em duas fases: na 1ª fase a abordagem foi quantitativa: levantamento sobre os estilos de aprendizagem - por meio do inventário de estilos de aprendizagem de Kolb - e dos papéis do administrador - por meio do questionário utilizado na pesquisa de Oliveira (2010) que foi desenvolvido com base na abordagem dos papéis de Mintzberg (1973); na 2ª fase a abordagem foi qualitativa com estudo de caso etnometodológico e análise da conversação a fim de compreender a percepção dos dirigentes sobre seu estilo de aprendizagem e seu trabalho. Ao final, quantitativamente não foi possível estabelecer uma relação significante entre as variáveis estilo de aprendizagem, trabalho do dirigente e desempenho organizacional, porém, qualitativamente essas relações foram identificadas e explicadas. Também foi realizada uma triangulação dos dados quantitativos e qualitativos a fim de comparar os resultados e identificar a importância de cada técnica. / The aim of the study was to improve the relationship explanation between learning and work manager objectively knowing the style and the roles and understanding their subjective meaning. The theme of the research was to study the small business work manager objectively, through a survey and subjectively through the ethnomethodological approach, along the learning styles of the manager. So the fieldwork was conducted in two phases: the 1st phase was quantitative approach: survey on learning styles - through the Kolb inventory of learning styles - and administrator roles - through the questionnaire used in Oliveira survey (2010) that was developed based on the approach of Mintzberg roles (1973); the 2nd phase was a qualitative approach with ethnomethodological case study and conversation analysis in order to understand the perception of the managers on your learning style and your work. Finally, quantitatively could not establish a significant relationship between the variables learning style, manager work and organizational performance, however, these relationships were qualitatively identified and explained. A triangulation of quantitative and qualitative data was also performed to compare the results and identify the importance of each technique.

In Nigeria, many small businesses fail before their 5th anniversary. Small businesses make up a major percentage of the businesses in Nigeria and provide jobs for 50% of the populace. The purpose of this qualitative multi-unit case study was to explore the factors required by small businesses in Nigeria to sustain operations beyond the first 5 years. The conceptual framework grounding this study was general systems theory. A review of the literature focused on small business failure and factors required to sustain a business longer than 5 years. Data collection occurred through semistructured interviews of a purposeful sample of 3 successful business owners in Port Harcourt, who described their experiences. Data analysis strategies consisted of using qualitative software, key words, phrases, and codes, which contributed to identifying the following themes: (a) effective strategizing, (b) flexible financial capital management, (c) human capital development, (d) market positioning and sales, and (e) stable power supply. The findings indicated that these 3 small business owners were passionate about starting up their businesses and had the necessary skills to strategize effectively and manage capital, thus sustaining their business beyond 5 years. Information derived from this study may assist small business owners in starting successful companies, that support employees, other companies, communities, and families, contributing to the development of the Nigerian economy.

Small businesses in the United States have a high failure rate, with 50% failing within 5 years. Small businesses also account for 99.7% of U.S. firms and provide 48.0% of employees in the private sector, or 57 million out of 118 million employees. From 1992 to 2013, small firms were responsible for 63% of new jobs generated. The purpose of this qualitative multiple case study was to explore the skills small business owners (SBOs) used to achieve sustainability beyond 5 years in a purposefully selected area of Central Florida. The conceptual framework of human capital theory served to focus this case study on the exploration of skills SBOs used to succeed. Purposeful sampling was used to identify 3 small businesses in the mortgage industry had achieved sustainability beyond 5 years. Data were collected via semistructured interviews conducted in person and via Skype. Interview data were analyzed through inductive coding of phrases and words, and secondary data were collected from participants' company documents, such as lead sheets and goal boards. The findings revealed continuing education and training helped SBOs to increase their skills, communication and community networking allowed SBOs to build relationships, and goal setting and creating plans increased SBOs' business success. The results may contribute to social change because new SBOs can use the data to improve their skills for increased job creation and business, which creates economic stimulation.

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A failure of a small business has a negative impact on the economic health of the community where the small business operates. Small businesses are significant entities in economies around the world, but small businesses have a high failure rate. The purpose of this multiple case study was to explore what financial strategies small business manufacturing leaders use to increase productivity and profitability to sustain the business for longer than 5 years. The population for this study was three small manufacturing business owners in Pennsylvania who have been in business over 5 years and have used financial strategies to increase productivity and profitability. The theory of planned behavior was the conceptual framework for the study. Data were collected using semistructured interviews and direct observation. Methodological triangulation was used to analyze the data. Four themes emerged after the data was coded in NVivo: the importance of company data, planning for a sustainable future using capital expenditures, cash flow management, and owner/employee collaboration in decision-making. The potential for positive social change includes increasing the survival rates of small businesses. The increase in small business survivals may potentially contribute to increases in employment rates in the community of small manufacturing businesses, leading to increased family incomes and improved overall economic health of the community.