Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/93278
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Type: | Journal article |
Title: | Do we need to use an accountant? The sales growth and survival benefits to family SMEs |
Author: | Barbera, F. Hasso, T. |
Citation: | Family Business Review, 2013; 26(3):271-292 |
Publisher: | SAGE Publications |
Issue Date: | 2013 |
ISSN: | 0894-4865 1741-6248 |
Statement of Responsibility: | Francesco Barbera and Tim Hasso |
Abstract: | 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. |
Keywords: | family firm advisor accountant sales growth survival |
Rights: | © The Author(s) 2013 |
DOI: | 10.1177/0894486513487198 |
Published version: | http://dx.doi.org/10.1177/0894486513487198 |
Appears in Collections: | Aurora harvest 7 Business School publications |
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RA_hdl_93278.pdf Restricted Access | Restricted Access | 741.18 kB | Adobe PDF | View/Open |
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