Do We Need to Use an Accountant? The Sales Growth and Survival Benefits to Family SMEs
研究澳大利亚家族中小企业使用外部会计师对销售增长和生存的影响，发现会计师与家族及企业需求的嵌入程度会调节这些益处，且战略规划对销售增长有益但对生存非必需。
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.