Accountants and Small Firm Development: Filling the Expectation Gap

David Anthony Kirby

69 citations0/0 files storedService Industries Journal

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Accounting and Organizational Management Accounting and Financial Management Financial Literacy and Behavior

Abstract

As a supplier of rzecessaty expertise, the professional accountantis in a potentially strong position to influence the small business.Previous research indicates, howevec that the injluence of theaccountant on the performance of the smallfirm is limited. Thispaper examines the relationship between small firms and theaccountancy profession in the North East of international. It is basedon two surveys of 31 small businesses and 33 accountancypractices. It reveals a mismatch in the expectations of the twogroups- and argues that if the accountancy profession is to fulfilits potential in assisting small firms develop and improve theirmanagement capability, changes are required in the wayaccountancy services are marketed and provided.

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References

1989Management accounting 1992The Journal of European Industrial Training 1971Small firms : report of the Committee of Inquiry on Small Firms 1974Managerial Development in the Small Firm

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