SMEs and their advisers: measuring trust and confidence

Using a sample of 1,777 small and medium-sized enterprises in six countries, this paper develops a new means of measuring the trust SME owner/managers place in business advisers, including accountants. It discusses the implications on the demand for value-added advisory services and publicly-funded businesses support.

ACCA research report 127


Emmanouil Schizas 
Senior Policy Adviser, ACCA

Robin Jarvis 
Professor of Accounting, Brunel University

Nikos Daskalakis
Economist, Hellenic Confederation of Professionals, Craftsmen and Merchants (GSEVEE)