Accountants as Sources of Business Advice for Small Firms

In many countries small business accountants play an important role as business advisers for small firms in addition to providing basic accounting services. However, while some small firms make extensive use of external accountants as business advisers, a substantial proportion uses them only to a m...

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Bibliographic Details
Published in:International small business journal 2004-02, Vol.22 (1), p.5-22
Main Authors: Gooderham, Paul N., Tobiassen, Anita, Døving, Erik, Nordhaug, Odd
Format: Article
Language:English
Subjects:
Accountants
Accounting
Accounting and auditing
Business accounting
Business studies
Competition
Competitive advantage
Consultants
Economics
Employees
Entrepreneurship
Experts
International economics
Management
Norway
Personal relationships
R&D
Research & development
Services
Small and medium sized enterprises
Small business
Strategic management
Studies
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Summary:In many countries small business accountants play an important role as business advisers for small firms in addition to providing basic accounting services. However, while some small firms make extensive use of external accountants as business advisers, a substantial proportion uses them only to a minor degree. On the basis of small firms in Norway the aim of this article is to contribute to our understanding of the determinants of such variations. Our study reveals that the quality, rather than the longevity, of the relationship between firm and authorized accountant is an important antecedent of the degree to which small firms use accountants as business advisers. In addition, the study indicates that the competency orientation of firms also functions as an important determinant.
ISSN:0266-2426
1741-2870
DOI:10.1177/0266242604039478