Management Advisory Services and the Financial Performance of Clients
实证检验了小型企业使用管理咨询服务与财务绩效的正相关关系，发现外部顾问的咨询能显著提升利润和销售增长，且管理者的成就需求也起重要作用。
DR. PAMELA KENT IS SENIOR LECTURER IN commerce at the University of Queensland, Australia. This paper presents research that tests empirically the previously unsubstantiated assumption made in literature of a positive relationship between the use of management advisory services by managers and financial performance of small clients. Hypotheses were tested using relatively homogenous businesses in a controlled environment. Need for achievement and locus of control of managers were also tested because these variables were not controlled in the research design. It was found that financial performance was positively significantly related to using management advisory services from external advisers when profit and sales growth were used as indicators of financial performance. The need for achievement of managers also added significantly to the profit growth and sales growth regression models. A comparison of the sources of advice indicated that accountants tended to concentrate on financial advice while non-accountant advisers stressed selling and marketing techniques such as shop displays, advertising, promotions, and knowledge of products sold.