As a CPA/Chartered accountant that's worked in a Big Four Firm, run the finance department at a venture back startup, as well as run my own businesses -- I can confidently say that the only accounting concept that matters for a startup is cash in the bank. Specifically, how much is there and how quickly is it running out. Everything else really is a distraction as it doesn't matter: when a ship is sinking, you don't care about GAAP compliance. Metrics matter more for revenue than expenses, which is why this forces the market to be for later stage companies. And those later stage companies have multiple offerings from the mature accounting and management reporting market.