The author’s experience was the starting point, but it was not intended to be the only evidence behind the book.
The book uses an exploratory convenience sample of 51 founders and operators. It is concentrated in very small companies:
This is not a representative measurement of all European SMEs. The findings are used to surface recurring experiences and shape questions, not to manufacture universal laws.
Respondents could select more than one function. Among the 51:
Finance and Legal were more often outsourced than the other functions. Outsourcing the records, however, does not automatically transfer ownership of the company’s forward decisions.