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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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Published in: | International small business journal 2004-02, Vol.22 (1), p.5-22 |
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container_title | International small business journal |
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creator | Gooderham, Paul N. Tobiassen, Anita Døving, Erik Nordhaug, Odd |
description | 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. |
doi_str_mv | 10.1177/0266242604039478 |
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ispartof | International small business journal, 2004-02, Vol.22 (1), p.5-22 |
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source | International Bibliography of the Social Sciences (IBSS); PAIS Index; Sage Journals Online |
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 |
title | Accountants as Sources of Business Advice for Small Firms |
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