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Accountants as Sources of Business Advice for Small Firms

In many countries small business accountants play an important role as business advisers for small firms in addition to providing basic accounting services. However, while some small firms make extensive use of external accountants as business advisers, a substantial proportion uses them only to a minor degree. On the basis of small firms in Norway the aim of this article is to contribute to our understanding of the determinants of such variations. Our study reveals that the quality, rather than the longevity, of the relationship between firm and authorized accountant is an important antecedent of the degree to which small firms use accountants as business advisers. In addition, the study indicates that the competency orientation of firms also functions as an important determinant.

Organisational Learning in the Context of Strategic Reorientation

This study tested the influences of change novelty, participation and goal setting on organisational learning. The study was conducted following the strategic reorientation of a large telecommunication firm. Major findings were: (1) Participation in strategic change is positively related to organisational learning; (2) the use of goal setting as part of the implementation process enhances organisational learning; and (3) medium and high levels of change novelty is associated with higher levels of learning than low levels of change novelty.