The provision of human resources and employment advice to small and medium-sized enterprises: The role of small and medium-sized practices of accountants
通过19次访谈，研究了中小会计师事务所在人力资源和就业方面为中小企业提供的支持类型、所用资源及其与核心能力的关联，发现信任是中小企业寻求此类支持的关键。
Small and medium-sized practices (SMPs) are often identified as a main provider of human resources and employment advice to small and medium-sized enterprises (SMEs), but little is known about the nature of this involvement. This article explores this gap in knowledge. It examines the type of support provided and resources used by SMPs and how this support role sits alongside core SMP competencies. Nineteen interviews were carried out. The study found an emphasis upon employment procedures and contracts in the support given. The support offered and the resources used were related to the size of SMP. The trust established during the provision of traditional accountancy services was the main reason that SMEs approached their accountant in search of human resources and employment support. The article provides an important insight into understanding how SMEs are supported in this area and indicates several areas where further research is required.