Do we need to use an accountant? The sales growth and survival benefits to family SMEs
Barbera, Francesco & Hasso, Tim (2013) Do we need to use an accountant? The sales growth and survival benefits to family SMEs. Family Business Review, 20(10), pp. 1-22.
This article explores the relationship between the usage of an external accountant and family firm sales growth and survival. Using a longitudinal panel of Australian small and medium sized family enterprises, we find that external accountants have a positive impact on sales growth and survival. We also find that the degree to which the accountant is acquainted with the family and the firm’s needs, which we term as embeddedness, moderates these positive outcomes. Furthermore, we find that appropriate strategic planning processes are necessary to maximize the sales growth benefit; however, these processes are not necessary to gain the survival benefit.
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|Item Type:||Journal Article|
|Keywords:||family firm, advisor, accountant, sales growth, survival|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BUSINESS AND MANAGEMENT (150300)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||04 Jun 2013 00:09|
|Last Modified:||25 Feb 2014 05:02|
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