Exploring The Relationship Between Accounting Professionals And Small And Medium Enterprises (SMEs)

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Heather Banham
Yunke He


Accounting Professionals, Professional Accountants, Management Accounting, Accountants, Small and Medium Enterprises, SMEs


This study explores the relationship between SMEs and professional accountants and the expectations that they hold for each other. The findings show that SMEs use a combination of insourcing and outsourcing to meet their accounting needs; however, how to balance the two is a very important decision making issue. SMEs frequent reliance on external accountants extends well beyond the normal scope of accounting into other aspects of business administration. The study has important implications for growth and survival of professional accounting firms, education providers, and SMEs.


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