The study looked at how the interest of top managers in accounting information affects accounting practices in startup companies. They surveyed 124 Japanese startups and found that managers interested in accounting information tend to invest in accounting systems, do external reporting, and use management accounting techniques. Introducing cloud-based accounting systems was linked to less use of management accounting techniques. Experienced managers were less likely to adopt new technology-based accounting systems in their startups. This research shows that top managers' characteristics influence how accounting information systems are designed and used in organizations.