Contracting Practices in Professional Accounting SMEs: An Analysis of New Zealand Firms
研究调查了280家新西兰专业会计公司，分析不同规模企业对外部专业服务的利用和态度差异，发现大型企业倾向垂直整合，中型企业参与咨询，小型企业则更抵触。
K. A. VAN PEURSEM AND P. K WELLS ARE with the Department of Accounting, University of Waikato, New Zealand. This study reports on the results of selected interviews and a survey of 280 New Zealand professional accounting firms. The purpose is to explore the characteristics that distinguish these firms in terms of their use of and perceptions towards outside expertise. The findings indicate distinctive practices by small (one owner), medium (up to four partners) and large firms. Vertical integration distinguishes the practices of larger firms; medium-sized firms participate and, to some extent, provide consulting services to other professionals; the small firm respondents indicate more resistance to the concept and they participate less in its practice. Given the results of the study, it is illustrated how a firm's formal networking practices contribute to understanding of the small business.