Academic Journals Database
Disseminating quality controlled scientific knowledge

Use of Professional Accountants’ Advisory Services and its Impact on SME Performance in an Emerging Economy: A Resource-based View

ADD TO MY LIST
 
Author(s): Yahya Kamyabi | Susela Devi

Journal: Journal of Management and Sustainability
ISSN 1925-4725

Volume: 1;
Issue: 1;
Date: 2011;
Original page

ABSTRACT
This paper aims to identify the factors that affect the decisions of managers of manufacturing sector SMEs in Iran to utilise external accountants’ advisory services and to examine the effect of these advisory services on SME performance using the Resource-Based View (RBV) of the firm as the theoretical lens in the Iranian SME manufacturing sector. A questionnaire survey of 658 Iranian manufacturing SMEs is used. The results of linear regression analysis suggest that the use of external accountants? advisory services is positively associated with the knowledge of owner/manager, technical competence, competitive intensity and complexity of market decisions. In addition, the study evidences that the use of advisory services has a positive effect on SME performance. Furthermore, after controlling for age and size of the firm, the relationships between four independent variables (knowledge, technical competence, competitive intensity and complexity of market decisions) and utilisation of advisory were remained significant.
Why do you need a reservation system?      Save time & money - Smart Internet Solutions