Affiliation:
1. Nord University Business School
2. Norwegian University of Science and Technology
Abstract
AbstractThis paper systematically reviews the body of literature on accounting firms that serve small and medium‐sized enterprises. It seeks to present the status quo, reflect on inconsistent views, uncover gaps and suggest avenues for future research. Following a database search and referral scan, 54 empirical studies published in peer‐reviewed journals are identified and used for the analysis. We group the sample studies into three clusters according to commonalities in the topics addressed. A further analysis of individual clusters enables us to conclude that the role of accounting firms as business advisors is yet to be substantiated due to the absence of high‐quality research in international settings. It also becomes evident that although organisational and institutional factors affect the demand for services from accounting firms, individual factors act as conditions that activate the demand. Our review also reveals deficiencies in the majority of previous studies to incorporate potential moderating variables and mediating mechanisms while examining the relationship between service acquisition and expected outcomes. This paper contributes to the ongoing knowledge debates regarding the changing nature of accounting firms, client–accountant relationships and service acquisition outcomes by specifically focusing on accounting firms at the lower end of the professional field.
Cited by
2 articles.
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