INTRODUCTION According to the U.S. Census Bureau, the annual number of start-up firms has been relatively stable for decades, hovering around 600,000 per year. Stangler and Kedrosky (2010) point out that the number remains constant over time despite changes in economic conditions and markets, and longer-cycle changes in population and education. Stable start-up rates require stable financial decision-making to ensure firm survival. Successful entrepreneurs provide change that spurs growth in our markets and economies. Successful entrepreneurs provide valuable products and services to society and create new jobs. Conversely, if entrepreneurs fail, their employees lose their jobs, customers lose access to products and services, and there are fewer changes and innovations to spark economic growth.