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Selbstständigkeit von Bilanzbuchhaltern und Controllern: Eine empirische Untersuchung zu Einkommen und Determinanten

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  • Robert Rieg

Abstract

Aus ökonomischer Sicht müssten Selbstständige ein höheres Einkommen erzielen als Angestellte um ihr höheres Risiko auszugleichen. Inwiefern dies auch für Dienstleistungen im Bereich des Rechnungswesens und Controllings gilt, ist in der Forschung jedoch kaum untersucht. Die vorliegende empirische Studie zeigt jedoch, dass die untersuchten Selbstständigen kein höheres Einkommen erzielen. Daneben wird ihr wirtschaftlicher Erfolg durch Berufserfahrung (leicht positiv), Geschlecht (negativ für Frauen), Qualifikation (leicht negativ) sowie das angebotene Dienstleistungsportfolio beeinflusst. Verschiedene Gründe, sich selbstständig zu machen, wirken sich unterschiedlich auf den wirtschaftlichen Erfolg aus. / From an economic perspective, self-employed individuals should earn more than employed ones, in order to compensate for higher risks. Research is lacking evidence, if this is also applicable for professional services like accounting. The following study shows that self-employed in accounting do not earn more on average compared to their employed counterparts. Several determinants affect their revenues and profits: professional experience (small positive), gender (negative for females), qualification (small negative), and portfolio of services offered. The relation of motivation for self-employment and revenues/profits depends on the reasons chosen to enter self-employment.

Suggested Citation

  • Robert Rieg, 2019. "Selbstständigkeit von Bilanzbuchhaltern und Controllern: Eine empirische Untersuchung zu Einkommen und Determinanten," ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 67(1), pages 35-66.
    • Handle: RePEc:dah:aeqzfk:v67_y2019_i1_q1_p35-66
    DOI: 10.3790/zfke.67.1.35
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