Purpose: The objective of this master's thesis is to investigate the factors that trigger the accountants to assume the diverse roles in Swedish SMEs within various business contexts.  Theoretical perspective: To satisfy the aim of this thesis we relied on role theory, organizational demography and socioemotional wealth.   Methodology: This thesis employs a deductive approach along with a quantitative methodology. A survey was conducted to gather data, resulting in a sample of 82 respondents who met the predefined criteria for this research.  The collected data was subjected to several statistical tests, such as the Spearman correlation matrix, multiple linear regression analysis, and principal component analysis. Findings: This thesis’s findings challenge the assumptions that firm age, family/ non-family CEO and accountant, experience, level of family engagement and ownership are the primary triggers for the beancounter, advisory, decision-maker and protector roles of the accountants. Instead, the thesis reveals a more nuanced perspective, indicating that these roles may be clustered and encompassed within a larger mixed role, which is referred to as co-leading-power role. This new understanding suggests a need to reevaluate and expand the understanding of the accountant's responsibilities within the organizational context. By acknowledging the existence of the co-leading-power role, we can gain a more comprehensive understanding of the multifaceted nature of accountants' contributions and their impact on organizational outcomes.

<p dir="ltr">This research examined the impact of power dynamics in decision-making on both the gross income and perceived success of businesses. Additionally, it investigated the influence of premarital and postmarital factors on decision-making processes within businesses. The first chapter posited two hypotheses: first, that business income would positively correlate with participation in copreneurial relationships, and second, that perceived success would similarly correlate positively with such relationships. In the second chapter, hypotheses were advanced that premarital endowments would increase the likelihood of shared decision-making in businesses, and that postmarital conditions, viewed as assets, would positively influence joint decision-making.</p><p dir="ltr">Methodologically, the first chapter employed OLS regression for gross income analysis and logit regression for perceived success assessment. The second chapter utilized a two-stage least squares model to reinforce first chapter findings, alongside logit regression to examine the probabilistic effects of premarital endowments and postmarital assets on shared decision-making. The findings indicate no statistically significant relationship between business income and copreneurial management. Similarly, no significant association was found between perceived success and ownership of copreneurial businesses. Regarding determinants of joint decision-making within businesses, premarital endowments were minimally impactful, with greater reliance observed on postmarital assets, particularly the hours invested in business operations.</p>