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
Appears in Collections:Aurora harvest 7
Business School publications

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