Using a sample of 1,777 small and medium-sized enterprises in six countries, this paper develops a new means of measuring the trust SME owner/managers place in business advisers, including accountants. It discusses the implications on the demand for value-added advisory services and publicly-funded businesses support.
by
Emmanouil Schizas
Senior Policy Adviser, ACCA
Robin Jarvis
Professor of Accounting, Brunel University
Nikos Daskalakis
Economist, Hellenic Confederation of Professionals, Craftsmen and Merchants (GSEVEE)