Objective: In today's advanced world, it may seem easy and simple for many entrepreneurs to launch a
start-up business, but having a great business idea is not enough for entrepreneurs to survive and succeed. During the development life cycle of a start-up business, there are various challenges which emerge from different sectors such as finance, marketing, human resources and information technology and the main root of the most of these obstacles and challenges is financial and accounting issues. Financial and accounting issues such as financing, Investments, working capital, taxes, cash flow management, recording financial events, reporting procedures and capital budgeting are specialized and complex decisions that are beyond the control of entrepreneurs in the most cases, Therefore, the aim of the current research is to know the views and lived experiences of entrepreneurs about the financial dimensions of startups with the aim of providing a model for entrepreneurship development.
Method: This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research of the phenomenological type. In this research, the central phenomenon is the view of entrepreneurs in relation to various financial and accounting dimensions governing the activities of start-up businesses. On the other hand, considering that the present research is in a way that requires exploring and examining the ideas and views of the research participants, the phenomenology method, which is one of the types of qualitative research methods, has been used. In this regard, the experiences, feelings, opinions and views of the participants were carefully evaluated and analyzed. The statistical population of this research includes two groups of entrepreneurs and managers of successful and unsuccessful start-up businesses. The first group consists of successful entrepreneurs and managers. The start-up businesses created by these entrepreneurs are currently active and have reached the stage of supply from the idea stage. The second group consists of unsuccessful entrepreneurs and managers. Businesses created by this groups have mostly failed due to various reasons including financial issues after establishment. The participants of this study were 26 entrepreneurs (including 12 unsuccessful entrepreneur and 14 successful entrepreneur) and were selected using the purposeful sampling method. In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews.
Results: The findings of the research show that from the point of view of entrepreneurs and managers of failed and successful businesses, financial and accounting issues are considered to be the main challenges and obstacles to entrepreneurship development. The results indicate the identification of 3 main themes of obstacles and challenges of the start-up stage, obstacles and challenges of the growth stage and solutions to improve the financial dimensions of start-up businesses. In general, according to the experiences of 
entrepreneurs, 7 unique sub-theme were extracted with 173 different narratives. The classified themes of financing, investment, working capital, budgeting, pricing, operational, accounting and reporting are among the financial dimensions of start-up businesses. Also, according to the opinions and suggestions of entrepreneurs, several codes such as income management through pre-receipt, business plan financial indicators, credit sales management, understanding the structure of fixed and variable costs, ignoring unrelated costs in decision making, internal controls and audit issues are the key findings of present study, because the research literature has not directly mentioned these codes. The results also show that unsuccessful entrepreneurs emphasize financial issues more than successful entrepreneurs in continuing their businesses. In addition, the growth stage in the life cycle of start-up businesses has the most financial and accounting challenges and obstacles.
Conclusion: The findings of the research indicate the important role of financial and accounting issues in the success of start-up businesses, therefore, financial management training and its techniques are suggested in the development of entrepreneurship in the country. The need for financial and tax advice is one of the most important issues raised by entrepreneurs. In this context, it is necessary for financial advisors to adjust their approaches and services according to the unique challenges faced by entrepreneurs. These services may include adopting guidelines for budgeting, cash flow management, debt management and financing. The results of the research show that entrepreneurs consider the lack of accounting software suitable for start-up businesses as one of the challenges of recording and reporting their financial events, therefore accelerating the launch and development of software specific to start-up businesses at a reasonable price can solve this challenges.