Enhanched value creation in the SME sector: strengthening the impact of authorised accountants

A firm's ability to accumulate, update and apply knowledge and skills is one of the most impotant sources of value creation. However, there is often a considerable distance between where competence is developed and where competence is actually needed. In order for competence to be effectively distributed linkages between producers and consumers of knowledge are required. This is particularly the case for small and medium-sized businesses (SMEs) because of the paucity of their leadership resources and lac kof specialised staff to gather, accumulate, and disseminate knowledge to their own co-employees. Management consultancies are in general little used by SMEs. They do however tend to have close relations to their authorised accountants. The issue then is to analyse the role currently played by authiorised accountancy practices in relation to the SME-sector and hypothesise as to how this may be further developed. Our previous research suggests that authorised accountants have a number This project will te st this and analyse the issue of value creation from the perspective of the SME as well from the perspective of the authorised accountant. Data will be gathered both on a qualitative and a quantitative basis.