ABSTRACT
The aim of the paper is to provide new research knowledge of the issue of start-ups; to search for related key entities in the process of starting and functioning of start-ups; and in particular, to explore through financial indicators the metrics for defining start-ups in information and communication technologies and systems. The research questions are tested through research activity, evaluation of the situation in the field, and through an analysis of the “hard data”of organisations in the ICT field acquired from the Albertina database for business and marketing. The subject of investigation consists of small enterprises. There is some evidence that an examination of small enterprises requires systems approach and this requirement is even more significant in the case of start-ups. The results of the paper should in part contribute towards the development of a theory of corporate science and a theory of applied informatics.
