Year: 2025
Type: article
Abstract: This teaching case explores the intersection of accounting systems, capital access, and human dignity through the story of a 100% service-disabled African American veteran striving to luanch a roll-off dumpster company in post-hurricane Central Florida. After Hurricane Milton, FEMA’s 90-day reimbursement policy promises rapid recovery capital, yet mandates for insurance, auditable accounting, and pre-existing compliance infrastructure erect invisible barriers to new and undercapitalized entrepreneurs. The protagonist stands at a crossroads: act without full compliance and risk his benefits, delay and lose a perishable market, or partner and surrender autonmy. Beyond cash flow projections and tax implications lies a deeper question: who gets permission to participate in economic recovery? Students are challenged to analyze financing structures and regulatory requirements while confronting the ethical and existential weight of entrepreneurship as both a ledgered transaction and an act of freedom under constraint.
Source: Small Business Institute Journal
DOI: 10.53703/001c.147813
Author: Hopeton Bryan
Institution: University of the Incarnate Word
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4417050468