Author:
Van Peursem K A.,Wells P K
Abstract
K. A. VAN PEURSEM AND P. K WELLS ARE with the Department of Accounting, University of Waikato, New Zealand. This study reports on the results of selected interviews and a survey of 280 New Zealand professional accounting firms. The purpose is to explore the characteristics that distinguish these firms in terms of their use of and perceptions towards outside expertise. The findings indicate distinctive practices by small (one owner), medium (up to four partners) and large firms. Vertical integration distinguishes the practices of larger firms; medium-sized firms participate and, to some extent, provide consulting services to other professionals; the small firm respondents indicate more resistance to the concept and they participate less in its practice. Given the results of the study, it is illustrated how a firm's formal networking practices contribute to understanding of the small business.
Subject
Business and International Management
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