The practising accountant, accounting information and the small business sector

Abstract

Australian small business research has developed in an ad hoc fashion over the past two decades. The primary impetus having been provided by the Wiltshire Report and it's British counterpart the Bolton Report. A burgeoning area of research relates to the relationship between small business owner/managers and professional sections of the business community, and the fulfillment of the information needs of small businesses by such professionals. Studies in various Australian locations have indicated that pratising accountants are an important source of advice and information to the small business sector. However, prior research has been largely exploratory and descriptive, with a tendency to focus on small samples of businesses operating in regional locations. Particular emphasis has been given to establishing the existence of a professional relationship between the two parties and the extent of services provided. In the existing literature, limited attention however, has been placed on determining the variables which influence and assist in explaining the nature of the emergent relationship. This thesis addresses the perceived deficiencies of Australian research relevant to the relationship between practising accountants, accounting information and small business owner/managers. This was facilitated by two large-scale surveys conducted during 1986. The results identified certain variables which influence the acquisition or preparation of accounting information. These variables are then applied to the estimation of explanatory models employing logistic regression modelling techniques. Show more