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International Small Business Journal
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Accountants as Sources of Business Advice for Small Firms

Paul N. Gooderham

Norwegian School of Economics and Business Administration (NHH), Norwaypaul.gooderham{at}nhh.no

Anita Tobiassen

anita.tobiassen{at}nhh.no

Erik Døving

Institute for Research in Economics and Business Administration, Norwayerik.doeving{at}snf.no

Odd Nordhaug

Norwegian School of Economics and Business Administration (NHH), Norwayodd.nordhaug{at}nhh.no

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.

Key Words: accountants • business advisory services • small firms

International Small Business Journal, Vol. 22, No. 1, 5-22 (2004)
DOI: 10.1177/0266242604039478
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[Abstract] [PDF]