Accounting Skills Training and Entrepreneurial Performance: A Systematic Literature Review

This systematic literature review develops an evidence-based framework explaining how accounting skills training may influence entrepreneurial performance. The primary Scopus search conducted on 21 July 2026 identified 97 records, while supplementary Google Scholar/Zotero and five-round Scopus updates expanded the evidence base. Following full-text refinement, 23 studies formed the strict core candidate set; 21 full texts were available and two reports could not be retrieved. Five independent cross-sectional studies reporting comparable zero-order correlations were synthesized using a random-effects model with Knapp-Hartung inference. Across these studies (N = 999), the pooled association was positive (r = 0.474, 95% CI 0.261 to 0.643), with substantial heterogeneity (Q = 26.12, p < 0.001; I2 = 84.7%). The prediction interval (-0.021 to 0.783) crossed zero, indicating contextual variation. The evidence supports a capability-to-information-to-performance pathway involving accounting knowledge, bookkeeping, management accounting practices, digital accounting systems, decision quality, cost control, and resilience. Because the pooled studies were observational and cross-sectional, the meta-analysis supports association rather than a causal training effect. The randomized finance-training study was synthesized separately because its treatment-effect estimand was not comparable with zero-order correlations.