Dr. Paola Hellmalm

Biography

Paola Hellmalm is a PhD student at Stockholm Business School, enrolled in the Doctoral Program of Business Administration, specializing in the Accounting section. Her research project titled 'Colliding Constructions Valuations: Role Accounting Start-up Venture Capital Nexus' encompasses a qualitative study aimed at understanding the social constructs that influence valuation practices within the context of venture capital start-ups. The project examines the pivotal role accounting plays in the start-up valuation process, considering valuation as a socially constructed phenomenon. This perspective emphasizes the understanding of valuation as more than a mere technical device; it is a multifaceted process that is shaped by the interactions, value frames, and interpretations of various actors involved. Paola's interest in this topic stems from her firsthand experiences in the venture capital industry, where she observed the valuation processes of start-up companies that were negotiated and rationalized amidst substantial promises and uncertain futures. She is also a member of the Research School Accounting (FIRE).

Research Interests

Courses