Accounting
Online ISSN : 2760-5116
Print ISSN : 0387-2963
ISSN-L : 0387-2963
Building Regional Startup Ecosystems and Management Accounting Support
Kohji Yoshikawa
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RESEARCH REPORT / TECHNICAL REPORT FREE ACCESS

2026 Volume 208 Issue 2 Pages 55-66

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Abstract
 This paper examines the formation of a regional startup ecosystem and the management accounting support, using the case in Fukuoka. It analyses, from the perspective of business ecosystem theory, how interactions with venture capitalists and management accounting specialists within this ecosystem influence the decision-making and learning processes of early-stage startups. It demonstrates that support in areas such as KPI management and cash management enhances adaptability in uncertain environments, thereby supporting corporate growth and survival.
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© 2026 Japan Accounting Association
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