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The demand for external accounting services by small and medium siced firms (SMEs) in Sweden - the role of fast growth
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
2010 (English)In: Proceedings of the 33rd European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2010Conference paper, Published paper (Refereed)
Abstract [en]

In order to stimulate growth economy, discussions about how to simplicity accounting regulation for SMEs have been highlighted during the past decades.

From previous research we know that the demand for accounting and advisory service vary with size. Also, the quality of advice from accountants plays an important role besides accounting service. However, some firms find accounting as a burden and in an entrepreneurial context external accounting seems not to be useful.

The question in this study is whether fast growing SMEs demand more external accounting service compared to stable firms. Fast growing firms in this study is defined as firms who just have doubled turnover during the last three years and at the end of this period have more than 10 employees and less than 250 employees. The empirical data is based of information from a survey answered by 131 managers of fast growing firms and 98 managers of stable firms Sweden. Also archival data from the annual report is included.

The findings give support to the hypothesis that fast growing SMEs demand more external accounting service when it comes to preparation of annual account and annual report. The result shows no differences between the two groups when demand of external book keeping service is analysed.

Place, publisher, year, edition, pages
Brussels: European Accounting Association , 2010.
Keyword [en]
accounting services, small and medium sized firms, fast growth
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-5495OAI: oai:DiVA.org:hh-5495DiVA, id: diva2:346116
Conference
European Accounting Association 33rd Annual Congress, 19 - 21 May 2010, Istanbul, Turkey
Available from: 2010-08-30 Created: 2010-08-30 Last updated: 2018-03-23Bibliographically approved

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Blomkvist, Marita

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf