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Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium

Gerrit Sarens (UGent) , Patricia Everaert (UGent) , Frederik Verplancke and Ignace De Beelde (UGent)
(2015) AUSTRALIAN ACCOUNTING REVIEW. 25(2). p.155-174
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Abstract
The purpose of this study is: (1) to discover which services are offered by external accountants serving small and medium-sized enterprises (SMEs); (2) to study the factors that are associated with the degree of diversification of the services offered by these accountants; and (3) to investigate if there are differences between self-employed accountants and accounting firms on the previous two points. This study has some interesting conclusions: (1) the heterogeneity of internal staff is not significantly associated with the degree of diversification; (2) a homogeneous internal staff with an accounting background is particularly important for accounting firms that diversify their services in the accounting and tax area; (3) collaboration with other service providers is an important factor associated with more diversification of the services; (4) marketing is only important for self-employed accountants; (5) accounting firms offer fewer non-accounting-related services if they serve more micro clients (fewer than 10 employees), whereas self-employed accountants offer more accounting and tax services if they serve more micro clients (fewer than 10 employees); and (6) accounting firms that diversify in accounting and tax services mainly serve more micro clients (fewer than 10 employees), whereas accounting firms that diversify in non-accounting areas serve more larger clients (more than 10 employees).
Keywords
accountant, services, SME, diversification, accounting firms

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MLA
Sarens, Gerrit, et al. “Diversification of External Accountants Serving Small and Medium-Sized Enterprises: Evidence from Belgium.” AUSTRALIAN ACCOUNTING REVIEW, vol. 25, no. 2, Wiley, 2015, pp. 155–74, doi:10.1111/auar.12078.
APA
Sarens, G., Everaert, P., Verplancke, F., & De Beelde, I. (2015). Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium. AUSTRALIAN ACCOUNTING REVIEW, 25(2), 155–174. https://doi.org/10.1111/auar.12078
Chicago author-date
Sarens, Gerrit, Patricia Everaert, Frederik Verplancke, and Ignace De Beelde. 2015. “Diversification of External Accountants Serving Small and Medium-Sized Enterprises: Evidence from Belgium.” AUSTRALIAN ACCOUNTING REVIEW 25 (2): 155–74. https://doi.org/10.1111/auar.12078.
Chicago author-date (all authors)
Sarens, Gerrit, Patricia Everaert, Frederik Verplancke, and Ignace De Beelde. 2015. “Diversification of External Accountants Serving Small and Medium-Sized Enterprises: Evidence from Belgium.” AUSTRALIAN ACCOUNTING REVIEW 25 (2): 155–174. doi:10.1111/auar.12078.
Vancouver
1.
Sarens G, Everaert P, Verplancke F, De Beelde I. Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium. AUSTRALIAN ACCOUNTING REVIEW. 2015;25(2):155–74.
IEEE
[1]
G. Sarens, P. Everaert, F. Verplancke, and I. De Beelde, “Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium,” AUSTRALIAN ACCOUNTING REVIEW, vol. 25, no. 2, pp. 155–174, 2015.
@article{6816822,
  abstract     = {{The purpose of this study is: (1) to discover which services are offered by external accountants serving small and medium-sized enterprises (SMEs); (2) to study the factors that are associated with the degree of diversification of the services offered by these accountants; and (3) to investigate if there are differences between self-employed accountants and accounting firms on the previous two points. This study has some interesting conclusions:
(1) the heterogeneity of internal staff is not significantly associated with the degree of diversification; (2) a homogeneous internal staff with an accounting background is particularly important for accounting firms
that diversify their services in the accounting and tax area; (3) collaboration with other service providers is
an important factor associated with more diversification of the services; (4) marketing is only important for self-employed accountants; (5) accounting firms offer fewer non-accounting-related services if they serve more micro clients (fewer than 10 employees), whereas self-employed accountants offer more accounting and tax services if they serve more micro clients (fewer than 10 employees); and (6) accounting firms that diversify in accounting and tax services mainly serve more micro clients (fewer than 10 employees), whereas accounting
firms that diversify in non-accounting areas serve more larger clients (more than 10 employees).}},
  author       = {{Sarens, Gerrit and Everaert, Patricia and Verplancke, Frederik and De Beelde, Ignace}},
  issn         = {{1035-6908}},
  journal      = {{AUSTRALIAN ACCOUNTING REVIEW}},
  keywords     = {{accountant,services,SME,diversification,accounting firms}},
  language     = {{eng}},
  number       = {{2}},
  pages        = {{155--174}},
  publisher    = {{Wiley}},
  title        = {{Diversification of external accountants serving small and medium-sized enterprises: evidence from Belgium}},
  url          = {{http://doi.org/10.1111/auar.12078}},
  volume       = {{25}},
  year         = {{2015}},
}
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